2026 (3) TMI 1469

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....or the Respondent : Shri F. Ahmed, Authorized Representative ORDER PER SHRI K. ANPAZHAKAN : The present appeal has been filed by the appellant against the penalty of Rs. 50,000/- imposed on him under Section 112 of the Customs Act, 1962 and a penalty of Rs. 5000/- imposed under Section 117 of the Customs Act, 1962. 2. The facts of the case are that on the basis of information, officers....

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..... 5. Aggrieved by the imposition of the said penalties, the appellant has filed the present appeal. 6. The appellant submits that he is the owner of the consignee i.e., M/s. Mohan Singh Rattan Lal and he is dealing with foodgrains, pulses etc.; that he has trade relationship with M/s. Shiv Shakti Traders and he has nothing to do with the black pepper consignment involved in the present case.....

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....and he has not appeared for the summons. Thus, he submits that the penalty imposed under Section 117 is to be upheld. 9. Heard both sides and perused the case records. 10. I find that the appellant is dealing with foodgrains, pulses etc., and his firm has a business relationship with M/s. Siva Shakti Traders, the consignor of the goods in dispute. 11. I find that there is no evidence brou....