2018 (8) TMI 39

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....all for Appellant(s) Shri Pawan Kumar Singh (Supdt.) AR for Respondent(s) ORDER Per: Anil G. Shakkarwar Above stated two appeals are taken together for decision since the appellant is same and proceedings are similar in nature. 2. Brief facts of the case are that the appellant was 'G' card holder employee of CHA firm M/s Shivam Airways Pvt. Ltd. The CHA firm was engaged by M....

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....re initiated against the exporter and appellant was also proposed to be imposed with penalties under Section 114 of Customs Act, 1962 and under Section 114AA of the same Act. The issue was adjudicated through the Order-in-Original dated 01.12.2014. The Original Authority imposed penalty of Rs. 2 lakhs under said Section 114 and that of Rs. 5 lakhs under said Section 114AA on the appellant. Appella....

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....ed to be imposed with similar penalties. The matter was adjudicated through Order-in-Original dated 30.12.2014. Appellant was imposed with penalty of Rs. 2 lakhs on said Section 114 and Rs. 5 lakhs under said Section 114AA. Aggrieved by the said order appellant preferred appeal before Commissioner (Appeals) which was decided through impugned Order-in-Appeal dated 21.07.2015. The learned Commission....