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2018 (9) TMI 1777
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....der Section 130 of the Customs Act 1962 (the Act), challenges the common order dated 28th July, 2017 passed by the Central, Excise and Service Tax Appellate Tribunal (the Tribunal), in respect of the Respondent before us and two others. This Appeal has been filed by the Revenue, challenging the reduction of penalty on the Respondent herein from Rs. 20 lakhs to Rs. 2 lakhs under Section 112 (a) of ....
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....n proved by way of circumstantial evidence only and kingpin of the smuggling activity vizone Mr. Kanwalpreet Singh, was not interrogated by the Revenue. 4 The grievance of the Revenue is that the reduction of penalty in the facts of this case was not justified. This, particularly, after the impugned order of the Tribunal held the Respondent herein along with two others was guilty of smuggling I....