2026 (7) TMI 1860

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....- 51225/2026<br>Customs<br>HON'BLE MR. ASHOK JINDAL, MEMBER (JUDICIAL) For the Appellant : Ms. Divya Rastogi and Shri A. Jaju, Advocates For the Department : Shri Rohit Issar and Shri Ram Parvesh Prasad, authorised Representatives ORDER MR. ASHOK JINDAL: The Appellants are in appeal against the impugned order wherein penalty of Rs. 45 lakh is imposed on the appellant no. 2 and Rs. 2....

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....ectively. Against that order both the appellants are before me. 3. The learned counsel for the appellant no. 2 prayed that penalty of Rs. 45 lakh imposed on them under section 112(b)(i) of the Customs Act, 1962 is highly excessive and sought leniency in imposing the penalty on them. Further, learned counsel appearing on behalf of appellant no. 1 submits that the appellant has procured the said ....

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.... that they got the cigarettes from appellant no. 2 and again sent them to appellant no. 2. During investigation and thereafter till today they have not produced any document. In that circumstances, penalty is rightly imposed on the basis of the statement of appellant no. 1. 5. Heard both the parties and considered submission. 6. I find that in this cases, although appellant no. 1 maintains t....