TaxTMI 
TaxTMI 
2024 (2) TMI 1387
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....zed Representative ORDER PER: M.M. PARTHIBAN This appeal has been filed by Shri Ashok Tahilram Sadarangani (hereinafter referred to as 'appellant') against the impugned order dated 17.01.2019 passed for imposition of penalty of Rs. 1,00,000/- (Rupees one lakh) on the appellant under Section 112(b) of the Customs Act, 1962. 2. When the matter was called up, none appeared for the appellant. The ....
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....00 and conducted detailed investigation resulting in issue of show-cause notice dated 05.04.2001 under which the appellant has been made as Noticee No. 9 seeking their written reply against the proposal for imposition of penalty under the provisions of Customs Act, 1962. The matter has been subsequently adjudicated and a penalty of Rs. 1,00,000/- (Rupees one lakh) was imposed under Section 112(a) ....
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....dated 17.01.2019 has been issued in compliance with the Tribunal's order by providing sufficient opportunities to the appellant and the opportunity of cross-examination of the said two persons by the appellant. After taking into account the various facts and evidences as well as facts arising out of the cross-examination sought by the appellant, the learned Commissioner of Customs (Preventive), Mu....
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.... case of smuggling of foreign origin cigarettes along with cosmetics totally valued at Rs. 1,10,77,667/- and the appellant was one of the noticee for having participated in the said smuggling activity. I also find that the personal hearing opportunities have been given by the original authority to the appellant on 20.08.2018, 22.11.2018 and 3.12.2018 and decided the issue on merits. In view of the....