2022 (5) TMI 815

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....and 1617 of 2021 - -<br>Customs<br>Honourable Mr.Justice C. Saravanan For the Petitioner in both W.Ps. : Mr.A.K.Jayaraj For the Respondents in both W.Ps. : Mr.B.Vijay Karthikeyan Senior Standing Counsel COMMON ORDER The petitioners have filed these writ petitions for a Certiorari calling for the records of the 3rd respondent in Order-in-Appeal Nos.69 and 70/2020-TRY(CUS) in A.No.C24/64....

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.... Central Excise (Appeals), which came to be rejected vide order dated 19.10.2020. However, while dismissing the appeals, penalty of Rs.47,000/- imposed on Hasina Balkis, the petitioner in W.P(MD) No.1871 of 2021 was enchanced to Rs.84,000/- and the penalty of Rs. 21,000/- imposed on Tajudeen, the petitioner in W.P(MD)No.1874 of 2021, has been enhanced to Rs.42,000/-. 4.The challenge to the impu....

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.... 6.It is therefore submitted that the impugned order of the 2nd respondet asking the petitioners to pay higher penalty is liable to be intereferance. It is submitted that merely because the appeallate Commissioner has passed order imposing higher penalty for others, by itself could not mean that the appeallate Commissioner can impose a higher penalty without following the mandatory requirements o....

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....o sub Clause (3) to Section 128A of the Customs Act, 1962 reads as under:- "Provided that an order enhancing any penalty or fine in lieu of confiscation or confiscating goods of greater value or reducing the amount of refund shall not be passed unless the appellant has been given a reasonable opportunity of showing cause against the proposed order." 10.Thus, the impugned order is liabl....