2007 (12) TMI 234

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.... J.]. - These appeals are filed by the Commissioner of Customs questioning the correctness of the common order dated 18-4-2007 passed by the Customs Excise & Service Tax Appellate Tribunal, Chennai, whereby, the penalty imposed has been marginally reduced, as stated in the order, in respect of the first respondent in each of these appeals. 2. The respective first respondent in these C.M.As. fil....

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.... been. On that basis, the learned Commissioner imposed penalty under Section 112(a) of the Customs Act, against the appellants. The Commissioner held that since the goods had been released on bond and have not been confiscated, the imposition of penalty was in order; consequently, marginally reduced the penalty. 4. Aggrieved by the order of the Commissioner of Customs (Appeals), the respective ....