2022 (10) TMI 469

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.... Kumar, Authorized Representative, for the Respondent. ORDER This appeal lies against Order-in-Original No. CAO/22/2012/CAC/CC/BKS, dated 20th April, 2012 of Commissioner of Customs (Adj), New Custom House, Mumbai imposing penalties of Rs. 2,00,000/- and Rs. 1,00,000/- under Section 112(a) of Customs Act, 1962 and Section 114AA of Customs Act, 1962 respectively on the appellant herein. 2. ....

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....f goods did not arise on account of any action on the part of the appellant herein, a businessman, who had no connection whatsoever with the imports. It was also pointed out that the Tribunal, on appeal of Shri Nitin Jatania, a co-noticee, in the proceedings, penalty was set aside by relying the decision of Hon'ble High Court of Bombay in Hamid Fahim Ansari v. Commissioner of Customs (Import), Nha....