2016 (10) TMI 1077

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....titioner. Shri B. Sarma, SC, for the Respondent. ORDER [Order per : Hrishikesh Roy, J.]. - Heard Mr. T.N. Srinivasan, the learned counsel for the petitioner. Also heard Mr. B. Sarma, the learned standing counsel for the Customs Department. 2. The petitioner while travelling in a bus from Dimapur to Imphal on 27-12-2006, was carrying gold bars with foreign makings and receiving the....

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....     Yellow Metal Bar having 7.6 Cm length, 2 Cms breath, 0.4 Cm thick (uneven) -1 pc. 5.       Yellow Metal Bar having 7. 0 Cm length, 2 Cms breath, 0.4 Cm thick (uneven) -1 pc. 6.       Yellow Metal Ektr having 2 Cm length, 2 Cms breath, 0.4 Cm thick (uneven) - 1 pc. (hereinafter referred to as "the said goods ....

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....on 111(b) and 111(d) of the Customs Act, 1962 and for the seized gold, penalty of Rs. 2.5 lakh was imposed on the petitioner, under Section 112 of the Customs Act, 1962. 4. The aggrieved petitioner then filed Appeal but the 1st Appellate Authority through the order dated 22-10-2010 (Annexure-C), dismissed the Appeal. Then the matter was taken to the Customs, Excise and Service Tax Appellat....