2026 (8) TMI 603

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....udicial) And Hon'ble Shri K. Anpazhakan, Member (Technical) For the Appellant (s) : Shri Arvind Baheti, C.A. For the Revenue : Shri S. Debnath, Authorized Representative ORDER PER : ASHOK JINDAL : Both the appeals are arising of the same impugned order, therefore, both are disposed of by a common order. 2. Briefly stated, the facts of the case are that the appellant No.1 is an ex....

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....eriod by replacing the MRP stickers having higher MRP, post-importation, in order to evade additional duties of customs which was computed in reference to such MRP/RSP. The said show cause notice was adjudicated and penalties of Rs.10,01,42,478/- was imposed on each of the appellants vide Order-in-Original dated 04.03.2024. The said order was challenged before the Ld.Commissioner(Appeals) without ....

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....mand and the personal penalties on all the co-noticees. Further, the Ld.Commissioner(Appeals) vide order dated 25.06.2026 decided the appeals in favour of the main noticee namely M/s. Reach Infocom Technology Pvt.Ltd. and two other co-noticees and dropped the demand/penalties imposed on them by way of the Order-in-Original dated 04.03.2024. Therefore, the appellants are praying that the penalties ....