2018 (9) TMI 509

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....or the Respondent : Mr. Sunil Kumar, (AR). ORDER PER: BIJAY KUMAR The present appeal has been field by the appellant against the order in appeal no. C(A) CUS/D-I/Air/09/2018 passed by the ld. Commissioner (Appeal) upholding the Order in Original no. 46-Adj/2016 dated 02.06.2016 passed by the adjudicating authority 2. The impugned order is an outcome of the show cause notice C. No. DRI/....

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....stoms Act, 1962. It is against this order that the appellant is in appeal before this Tribunal. 3. The ld. Advocate, on behalf of the appellant, states that no doubt the appellant has accepted his involvement in facilitating smuggled of gold and for which he has suffered a huge loss to the extent that he lost his job with M/s. BWFS, Pvt. Ltd. Before the original adjudicating authority and alos ....

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....lty imposed on him. According, he prays for reduction of the penalty considering the inability of appellant to pay such a huge amount in view of the impugned order. 4. The ld. AR, on behalf of Revenue supports the order of the ld. Commissioner (A) and states that in case at hand and the appellant himself has voluntarily accepted that he has upheld the other noticees the smugglings, who used to ....

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....g activity at the Airport. The appellant at relevant time, had been working Bird Worldwide Freight Pvt. Ltd. as he was authorized cargo handling agent at there. He has lost the job after his involvement in the smuggling activity, he has accepted his mistake and prayed for lenient view while imposing penalty. We find that in this case the, adjudicating authority has imposed the same penalty on the ....