2016 (2) TMI 207

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.... Naveen Mullick, Adv. For the Respondent : Shri M R Sharma, AR ORDER Per: Ashok Jindal: The appellants are in appeal against the impugned orders for limited purpose for reducing the penalty imposed on them under section 112 A and 114 AA of the Customs Act, 1962. 2. The facts of the case are that the appellants are involved in importation of fire crackers from China which is a restri....

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....has imposed the penalty of Rs. 2 lakh and Rs.One lakh under section 112 A and 114 AA of the Act respectively. Whereas in all other cases, the penalties on the appellants have been imposed of Rs. 8 lakh and Rs. 5 lakhs under section 112 A and 114 AA of the Customs Act, 1962 respectively. Therefore penalties imposed on the appellant is on higher side and same may be considered to be rational in all ....

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.... goods in the case of Appeal No. C/ 53383/2015, the adjudicating authority has imposed penalty of Rs. 2 lakh and Rs.One lakh under under Section 112A and 114 AA of the Act respectively, which I find is appropriate. Therefore, the penalty imposed on the appellant in Appeal No. C/53383/2015 is upheld. In these circumstances, the appeal No. C/ 53383/2015 is dismissed. 7. Further, I find that in Ap....