2024 (2) TMI 1387

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.... Respondent : Shri Ram Kumar, Authorized 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 cal....

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....rcepted the said smuggled consignment on 11.10.2000 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/- (R....

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....dated 04.11.2017. I find that the impugned order 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....

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....ed by the learned AR for the Revenue. 6. This is a 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....