2006 (12) TMI 382

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..... Respondent. [Order per : T.K. Jayaraman, Member (T)]. In terms of the impugned order, the appellant is required to predeposit of penalty of Rs. 5,00,000/- (Rupees five lakhs only). Ld. Counsel for the appellant narrated the facts leading to the impugned order passed by the Commissioner of Customs. The appellant imported life saving drugs under the cover of three Bills of Entry in March, .....

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..... lant by way of issuance of show-cause notice. Ld. Adjudicating Authority held that the impugned goods are liable to confiscation under Section 111(d) of the Customs Act. In the absence of the goods, the Adjudicating Authority imposed a penalty amount of Rs. 5,00,000/- (Rupees five lakhs only) on the appellant. It is seen that while imposing penalty, no Section of the Customs Act has been quoted. H .....

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