2015 (12) TMI 1437

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..... pondent : Mr. PAKSHI RAJAN, A.R. ORDER Per : Ashok K. Arya These two appeals have come up for hearing of the stay petition. However, as the short issue only is involved, there is no need to prolong the proceedings and I decide the stay petitions as well as the appeals in today's proceedings. 2. The appeals involved against a common order-in-appeal dated 25.2.2014 passed by Commissioner of Cus .....

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..... ar that both the appellants were involved. The appellant namely Shri K. Nithyananda Pai, permitted his office to be used by CHA's clerk for fabricating invoices and the appellant namely Ms. Suryakala let her IE code to be used by the importer for importing the impugned goods which are restricted items. The appellant Ms. Suryakala also counter-signed the purchase orders submitted to Customs. 5. Th .....

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..... alty as pleaded by the learned advocate for the appellants. 7. After considering the facts on record, the submissions of both the appellants as well as the pleadings of learned A.R., I find that there is no rational, sound reason and any redeeming factor giving scope to reduce the penalties imposed on these appellants. The matter is quite serious when the restricted items like 49 air pistols and .....

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