2023 (10) TMI 438

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..... A. Ganesh , Advocate For the Appellant Mr. Neeraj Kumar , Superintendent ( AR ) For the Respondent ORDER Per : DR. D. M. MISRA These two appeals are filed against Order-in-Appeal No.121/2020 dated 28.09.2020 passed by the Commissioner of Customs (Appeals), Bangalore. 2. The appellant-company was charged for smuggling of gold and concealing the same in 24 Nos. of ANLU pressure wash....

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..... Naser. Aggrieved by the said order, they filed appeal before the learned Commissioner (A); also the Department filed appeal against the said order of the adjudicating authority. The learned Commissioner (A) without hearing the appellants, rejected their appeals and allowed the appeal of the Department by way of remand. Against the said order, the appellants approached this Tribunal and the Tribu....

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....e personal penalty imposed on the second appellant Mr. K. Naser is also unwarranted. 4. The learned Authorised Representative for the Revenue reiterated the findings of the learned Commissioner (A). 5. The short issue involved for determination is about the quantum of penalties. I find that the appellants have not disputed the case on merits but vehemently argued about excessive imposition o....