2016 (12) TMI 891

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....R Per Shri H.K. Thakur 1. This Appeal has been filed by the appellant against Order-in-Appeal No.06/CUS(A)/GHY/10 dated 21.02.2010 passed by the Commissioner(Appeals), Guwahati. Under this OIA dated 21.02.2010 the First Appellate Authority has upheld OIO dated 24.02.2009. The Adjudicating Authority while deciding the issue under OIO dated 24.02.2009 imposed penalty of Rs. 2.5 lakh upon the a....

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....ific finding that appellant is a repeated offender. He relied upon the case law of the same appellant Basudev Das vs.-Commissioner of Customs, Shillong [2002(143) E.L.T.358(Tri.-Kolkata)] where in another case of smuggled gold appellant was imposed penalty of Rs. 5.00 lakhs by the Adjudicating Authority which was reduced to Rs. 2.00 lakhs by this bench. That appellant further went to the High Cour....