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TMI Blog2016 (12) TMI 891X X X X Extracts X X X X X X X X Extracts X X X X ..... eal has been filed by the appellant against Order-in-Appeal No.06/CUS(A)/GHY/10 dated 21.02.2010 passed by the Commissioner(Appeals), Guwahati. Under this OIA dated 21.02.2010 the First Appellate Authority has upheld OIO dated 24.02.2009. The Adjudicating Authority while deciding the issue under OIO dated 24.02.2009 imposed penalty of Rs. 2.5 lakh upon the appellant under Section 112 of the Custom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fender. He relied upon the case law of the same appellant Basudev Das vs.-Commissioner of Customs, Shillong [2002(143) E.L.T.358(Tri.-Kolkata)] where in another case of smuggled gold appellant was imposed penalty of Rs. 5.00 lakhs by the Adjudicating Authority which was reduced to Rs. 2.00 lakhs by this bench. That appellant further went to the High Court in that case and Hon'ble Gauhati High Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is also observed from his reply to the show cause notice that said gold of foreign origin was carried in a concealed manner. Further appellant is a repeated offender and has earlier been penalized for smuggling of gold which has also been upheld by the Apex Court in the earlier proceedings. 6. Based on the above observations appellant does not have a case for waiver of penalty which is correctl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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