2017 (7) TMI 1025

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....erjee, Advs. for the respondent ORDER The Court : The writ petition is directed against an order dated May 23, 2017 passed by the Commissioner of Customs. Learned advocate for the petitioner submits that, although the impugned order is appealable and that, his client will prefer an appeal against a portion of such order, the remaining portion of the order is without jurisdiction. In support of ....

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.... of penalty under Section 112(a) and (b) of the Customs Act, 1962. He submits that, so far as these two directions are concerned, the petitioner will prefer an appeal therefrom as the same is appealable. Referring to the imposition of penalty by invoking the provisions of Sections 112(a) and 112(b) of the Customs Act, 1962, he submits that, Authorities did not have any basis for the purpose of eit....

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....r an appeal if the portion of imposition of penalty under Section 112(a) and Section 112(b) of the Customs Act, 1962 are set aside. There is some substance in the contention of the petitioner so far as the imposition of penalty under Section 112(a) and Section 112(b) of the Customs Act, 1962 in the facts of the case are concerned. The provisions of Sections 112(a) and 112(b) of the Customs Act, 19....

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.... iii & iv) under the heading "Discussion & Findings" of the instant Order-in-Original, as indicated below against their names :- (a) Noor Alam : Rs. 10,00,000/- (Rupees Ten lakhs only) (b) Roz Mohammed : Rs. 5,00,000/- (Rupees Five lakhs only) (c) Sarfaraz Mohammed : Rs. 1,00,00,000/- (Rupees One crore only) (d) Rajab Ali: Rs. 1,25,00,000/- (Rupees One crore twenty five lakhs only)" This....