2005 (5) TMI 215

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....rder-in-appeal vide which the Commissioner (Appeals) has confirmed penalty of Rs. 5,000/- each on them under Section 112(b) of the Customs Act. None is present on behalf of the appellants and no request for adjournment has also been received. Therefore, I proceed to decide the appeals after hearing the learned JDR. 2. From the record it is evident that one Teerath Prasad Gupta was arrested by the....