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Penalty imposition and waiver of show cause notice validity. Analysis: The applicant, represented by an advocate, challenged a penalty of Rs. 25,000 imposed by the lower authority. The applicant argued that the charges were not properly explained before the waiver of the show cause notice, and the waiver was given under inducement for an early decision and lenient view. However, the government found that the charges were explained before the waiver, and there was no duress involved in the waiver process. The applicant's own letter requesting adjudication without a show cause notice indicated no inducement from the authorities. The applicant's plea lacked a basis as there was no evidence of inducement from the original authority. The government also noted that the applicant had willingly waived the show cause notice and reiterated a request for a lenient view during the personal hearing. Regarding the claim of improper hearing, the government observed that details mentioned in the adjudication order were known only to the applicant, indicating that a proper hearing was conducted. The government found no truth in the allegation that no hearing was given. The applicant, being an advocate, could not plead ignorance of the law. The offense of bringing in gold ingeniously concealing the identity was established, as the gold buckles were chrome plated to evade detection. In terms of penalty justification, the government deemed the penalty of Rs. 25,000 justifiable, considering the deliberate contravention of the law by the applicant. The government referenced a judgment to emphasize that clarity on the specific clause of the Customs Act is required when initiating penal action. However, in this case, the offense fell under clause (a) of Section 112, making the non-mention of a specific clause in the adjudication order non-prejudicial. The government emphasized that the applicant's offense, the smuggling of gold using a unique method, and his background as an advocate warranted the penalty, even without a specific clause mention. Ultimately, the government found no reason to interfere with the order-in-appeal and rejected the revision application, upholding the penalty and the validity of the waiver of the show cause notice.
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