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TMI Blog2012 (9) TMI 570X X X X Extracts X X X X X X X X Extracts X X X X ..... titioners, Sanjeev Wadhwa and Rajeev Wadhwa had preferred revision petitions under Section 129DD of the Customs Act, 1962 (Act, for short) against the orders imposing personal penalty of Rs. 5,00,000/- and Rs. 2,00,000/- respectively passed by the Additional Commissioner of Customs and confirmed in appeal by the Commissioner of Customs (Appeals). 2. The impugned order dated 17th December, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... involved is same, both revision applications are taken up together for decision by this single order. 7. On perusal of records, it is observed that the passenger Shri Krishan Kumar Gupta had stated that the seized foreign currency equivalent to Rs. 43,37,704/- was handed over to him by Shri Rajeev Wadhwa Director M/s. Mahavir Forex (P) Ltd. The second applicant Shri Sanjeev Wadhwa is anothe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in-appeal." 3. Learned counsel for the petitioners has rightly drawn our attention to various contentions and issues which were raised before the authorities. He has also drawn our attention to the order passed by the Additional Commissioner of Customs imposing penalty and contentions and issues raised by the petitioners. One of the question raised relates to scope and ambit of Section 108 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... referring to various aspects, including the legal issues and contentions raised by the petitioners. It is impossible to decipher from the impugned order what weighed and mattered with the revisionary authority and the impugned order merely makes general references and has gone on to record "findings" without any discussion and reference to material. In these circumstances, the impugned order date ..... X X X X Extracts X X X X X X X X Extracts X X X X
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