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2002 (11) TMI 599

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..... This appeal has been filed by the appellant against the impugned Order-in-Original dated 22-11-2002 of the Commissioner of Customs vide which penalty of Rs. 2 lakhs has been imposed on him under Section 112(b) of the Customs Act. 2. On the interception of the truck on 16-2-1999 by the DRI Officers, 101 pcs. of ball bearings were recovered and out of those, 31 pcs. bore Japanees mark while .....

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..... hri Ramesh Prasad and Shri Vinod Kumar were let off. The present appellant challenged the adjudication order before the Tribunal and the Tribunal set aside that order and remanded the case back vide order dated 18-5-2001. After remand, the Commissioner has passed the impugned order vide which he has maintained the penalty of Rs. 2 lakhs on the appellant by holding that he was involved in the smugg .....

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..... . I have gone through the record. Keeping in view the facts and circumstances of the case, referred to above, in my view the prayer of the learned Counsel deserves to be allowed. The penalty imposed on the appellant is reduced to Rs. 25,000/- (Rupees twenty five thousand only). Except for this modification, the impugned order of the Commissioner is maintained. 5. As a result, the appeal is thus .....

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