2025 (7) TMI 938

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....14/2025, whereby, the Principal Commissioner (adjudicating authority) has upheld the OIO dt.27.02.2023, whereby, the imported goods were absolutely confiscated and also penalty was imposed on the appellant. Mr. Vaibhav Agrawal and Mr. Mohammad Azmath have come in appeal against the same OIA, vide Appeal Nos.C/30013 & 30015/2025 against the imposition of personal penalty. 2. The brief facts of the case are that on specific intelligence that there may be goods other than declared goods concealed in an import consignment, the officers of Special Investigation and Intelligence Branch (SIIB) conducted 100% examination of the goods imported vide Bill of Entry No.3193768 dt.07.11.2022. As per the documents submitted by the appellant in the said....

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....ose penalty of Rs.2,50,000/- each under section 112(a) and a penalty of Rs.2,50,000/- each under section 114AA of the Customs Act, 1962 on Mr. Vaibhav Agrawal & Mr. Mohammad Azmath. 3. Aggrieved by the same, the appellants have filed three appeals before the Principal Commissioner, whereby, after considering the facts and evidence on record, vide common OIA, the OIO was upheld, against which they have come in appeals before this Tribunal. 4. Learned Advocate for the appellants submits that seizure order is against law and facts on record and is liable to be set aside. That the appellants have disclosed all the things in the best of their knowledge and they have fully cooperated with the investigation and submitted all the desired thin....