2018 (8) TMI 1354

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.... Act reduced the quantum from Rs. 50 lakhs to Rs. 5 lakhs. 2. The appellant urges the following questions of law for our consideration : (a) Whether in the facts and circumstances of the case and in law, the Tribunal was justified in upholding the impugned order to the extent adverse to the appellant? (b) Whether in the facts and circumstances of the case and in law, the Tribunal was justified in sustaining the penalty of Rs. 5,00,000/imposed on the appellant? (c) Whether in the facts and circumstances of the case and in law, the impugned order of the Tribunal is sustainable in law to the extent adverse to the appellant? 3. The brief facts leading to the filing of this appeal are that the appellant was intercepted by the Air ....

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.... of penalty imposed upon the appellant is excessive when Smt.Bharati Bhutada, wife of the master mind has only been imposed a penalty of Rs. 1 lakh; (b) An opportunity to cross-examine certain witness who had deposed against the appellant has not been given; and (c) The statements made by the appellant in English language were retracted and also that the statements were made under coercion. 6. We find that the impugned order of the Tribunal has examined these very contentions raised by the appellant before us and reduced the penalty imposed upon Smt. Bharti Bhutada and the appellant from Rs. 25 lakhs to Rs. 1 lakh and Rs. 50 lakhs to Rs. 5 lakhs taking into account the role attributable to each of them in illegal export of foreign ....