2026 (7) TMI 382

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....<br>Hon'ble Mr. Ashok Jindal, Member (Judicial) And Hon'ble Mr.K. Anpazhakan, Member (Technical) For the Appellant : Shri B. N. Pal, Advocate For the Respondent : Shri Faiz Ahmed, Authorised Representative ORDER PER ASHOK JINDAL : The appellants are in appeals against the impugned order for imposition of various penalties under Sections 112(a), 112(b) & 114AA of the Customs Act, 196....

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..... The ld.A.R. for the Revenue has justified the impugned order. 4. Heard both the parties and considered the submissions. 5. On perusal of records, we find that in the show-cause notice, penalties under Sections 112(a), 112(b) of the Customs Act, 1962, were not proposed to be imposed on the appellants. Therefore, the said penalties imposed by the adjudicating authority, are set aside. 6. ....