2026 (9) TMI 750

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....nt : Ms. Vidushi Shubham, Advocate Present for the Respondent : Mr. Rohit Issar, Authorised Representative ORDER PER: A.K. JYOTISHI : Appellants are in appeal against Order-in-Original dated 31.03.2023 to the extent applicable to them (impugned order). Ld. Advocate for the appellant submits that the Department has imposed penalty under Regulation 12(8) of the Handling of Cargo in Custo....

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....on for determination is whether penalty can be imposed beyond Rs. 50,000/- in terms of Regulation 12(8) or otherwise. Admittedly, appellants are not contesting imposition of penalty as such and it is only the amount of penalty which is being contested. I have gone through the show cause notice wherein, inter alia, the Department based on certain incidence held that the appellant shall be liable fo....