2009 (7) TMI 957

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..... nt. [Order]. - This appeal is filed by the Revenue on the issue of imposition of penalty by the adjudicating authority and confirming the same by the Commissioner (Appeals). The issue involved in this appeal is that whether under Section 112(a)(ii) of the Customs Act, 1962 penalty less than Rs. 5,000/- can be imposed or not. It would be justified to know the provisions of Section 112(a)(ii) bef .....

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..... on of penalty is Rs. 5,000/-, which is not proper. In fact if the value of the goods in question is less than Rs. 5,000/- then the penalty amount should be Rs. 5,000/- or if the value of the goods is more than Rs. 5,000/- then the penalty amount will be the amount equivalent to the value of the goods. From the perusal of the appeal, it is clear that the Commissioner (Appeals) has failed to interpr .....

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