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TMI Blog2020 (1) TMI 1345X X X X Extracts X X X X X X X X Extracts X X X X ..... A was also penalised against whom no specific direction was available in the order of CESTAT for initiation of adjudication process. Appeal allowed. - Customs Appeal No. 90 of 2011, 91 of 2011 - Final Order No. A/85858-85859/2020 - Dated:- 21-1-2020 - Hon ble Mr. C J Mathew, Member (Technical) And Hon ble Dr. Suvendu Kumar Pati, Member (Judicial) For the Appellant : None For the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4/2007/Adj/ACC dated 25.10.2007 with absolute confiscation of the seized imported goods and penalty of ₹ 3,40,000/- on the proprietor Mr. Umesh Shetty and 1,00,000/- on Director of CHA Company Mr. Niranjan Puthran. Proceeding against importer firm M/s. Orbit International and Drishti Overseas were abated as its proprietor Mr. Yogesh Merchant died. Appellant Mr. Niranjan Puthran and res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication process. Further, it is learnt during the course of hearing that in the department appeal No. C/199/2008 for enhancement of penalties, CESTAT Mumbai had passed an order on dated 28th August, 2017 vide order No. A/09550/17/CB remanding the matter back to the original adjudicating authority. This being the facts on record, in the adjudication order, penalty should not have been increased and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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