2010 (10) TMI 382

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..... - Revenue is in appeal against the impugned order for enhancement of the penalty under Section 112 of the Customs Act, 1962. 2. The issue involved in this case is quantum of penalty under Section 112 of the Customs Act. 3. In fact the adjudicating authority imposed the personal penalty on the respondents under Section 112 as under : Shri Sukh Lal Pal : Rs. 1000/- Shri Madan Singh Sunger : Rs. .....

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..... penalty not exceeding the value of the goods or five thousand rupees whichever is less". 7. The lower appellate authority has dealt the issue in detail wherein it has been held that under Section 112 of the Customs Act, 1962, the upper limit of penalty has been specific but no minimum penalty has been prescribed under that section. 8. The lower appellate authority relied on the decisio .....

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