2017 (9) TMI 330

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.... the petitioners Mr. Amitabrata Roy, Mr. Bhaskar Prosad Banerjee, 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 petitioners submits that, although the impugned order is appealable and that, his client will prefer an appeal against a portion of such order, the r....

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.... and 111(f) of the Customs Act, 1962. The next direction is the imposition 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 petitioners 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,....

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.... The impugned order dated May 23, 2017 is appealable. The petitioners have contended that, they will prefer an appeal if the portion of imposition of panelty 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 petitioners so far as the imposition of penalty under Section 112(a) and Section 112(b) of the Customs Act, ....

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.... and vi) of the show cause notice under section 112(a) and 112(b) of the Customs Act, 1962, as reproduced in para 16 (i, ii, 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 :....