2018 (2) TMI 1687

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.... Shri Ubhap Senraj, DR for the respondent ORDER Per S. K. Mohanty These appeals are directed against the impugned order dated 27.06.2017 passed by the Commissioner of Customs (Exports), New Delhi, wherein penalties of Rs. 5 lakh each were imposed on the appellants under Section 112 of the Customs Act, 1962. 2. Brief facts of the case are that M/s. Alpha Future Airport Retail Private Lt....

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....Black Level brand of 1 litre each, from the Duty Free Shop in departure lounge to three domestic passengers scheduled to travel to Lucknow by the flight No.IC/883. On receipt of such information, the Department enquired into the matter and recorded statements of various persons. Thereafter, show cause proceedings were initiated against the various persons for imposition of penalties. The matter wa....

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....iable for breach of any provisions of the Customs Act, 1962 for imposition of penalty under Section 112 ibid. 4. On the other hand, ld. DR appearing for the Revenue reiterated the findings recorded in the impugned order and further submitted that since the appellants were involved in sale of liquor to the domestic passengers, the conditions of licence have been violated and accordingly, the imp....