2021 (10) TMI 998

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....thak, Advocates and  Ms. Meera Mathur, AOR, for the Petitioner. Shri Vikramjit Banerji, ASG, M.K. Maroria, AOR, Shekhar Vyas, Ms. Rukmini Bobde and Sughosh Subramaniyam, Advocates, for the Respondent. ORDER Heard Learned Counsel for the parties. 2. These appeals take exception to the common Final Order Nos. 56537-56538/2017, dated 12-9-2017 in Appeal No(s). C/4004/2012-Cus an....

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....re-examine the factual findings and the deviations recorded which reflect a clear infraction of statutory mandate. 5. We do not wish to dilate on that aspect any further. Accordingly, we would confine the discussion to the question of penalty only. 6. As regards penalty, there is lack of discussion and in-depth examination in light of the defence raised, inter alia, referring to wo....