2003 (4) TMI 559

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..... for the appellants states that these three appeals are essentially on the same issue. The appellants imported some items through courier, part of which came through Madras (Appeal No. C/461/02-MUM) and partly through Mumbai Airport (Appeal No. C/528/02-MUM.). The third appeal is against penalty of ₹ 1 Lakh imposed on official of the appellant company. The learned advocate's main submissi .....

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..... has been specified. (5) Penalties are excessive both on the appellant company and the official of the appellant company. 2. Shri M.K. Gupta, learned Jt. C.D.R. appearing for the Department states that for the period prior to insertion of Section 114A, penalty can be imposed under Section 112. He fairly concedes that the case needs to be remanded back to the Adjudicating Commissioner to apply .....

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