2022 (3) TMI 514

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....e Appellant Shri Vikas Jhajharia, Authorized Representative for the Respondent ORDER : These appeals are filed by the assessee against the common impugned Order-in-Appeal Seaport C.Cus.II Nos. 73-74/2021 dated 19.02.2021 passed by the Commissioner of Customs (Appeals-II), Chennai. 2. The only challenge in these appeals is the levy of penalty under Section 132 read with Section 117 of the Custo....

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....oms examination. Based on the above, Show Cause Notices dated 19.12.2018 were issued to the appellant, proposing to consider the same as a contravention of the provisions of Section 50(3)(a) ibid. and to levy penalty under Section 132 read with Section 117 ibid. for the above contravention. 6. The appellant filed its detailed reply but, however not impressed, the Adjudicating Authority vide Order....