2016 (2) TMI 207

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....ondent : 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 restricted item and can be imported through license....

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....e 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 the applicant. The learned Counsel for the appe....

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....djudicating 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 Appeal Nos. C/53266, 53267, 53451 and 53452/2015, the adj....