9911796707
TMI Blog2024 (2) TMI 1387X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant is not interested in pursuing the legal remedy despite he being aware of the proceedings before the Tribunal as they had appeared earlier on two occasions before the Tribunal. Hence, the case is taken up on merits of the case and with the consent provided by the learned AR for the Revenue. This is a case of smuggling of foreign origin cigarettes along with cosmetics totally valued at Rs. 1,10,77,667/- and the appellant was one of the noticee for having participated in the said smuggling activity. It is also found that the personal hearing opportunities have been given by the original authority to the appellant on 20.08.2018, 22.11.2018 and 3.12.2018 and decided the issue on merits. In view of the detailed examination of the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f SIU, M P Wing, Mumbai had intercepted the said smuggled consignment on 11.10.2000 and conducted detailed investigation resulting in issue of show-cause notice dated 05.04.2001 under which the appellant has been made as Noticee No. 9 seeking their written reply against the proposal for imposition of penalty under the provisions of Customs Act, 1962. The matter has been subsequently adjudicated and a penalty of Rs. 1,00,000/- (Rupees one lakh) was imposed under Section 112(a) and (b) ibid vide Order-in-Original dated 31.01.2002. The said order was appealed before the Tribunal and the case was remanded for fresh determination as the original order did not disclose sufficient reasons for imposition of penalty. I also find that subsequently th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the proceedings before the Tribunal as they had appeared earlier on two occasions before the Tribunal. Hence, I take up the case on merits of the case and with the consent provided by the learned AR for the Revenue. 6. This is a case of smuggling of foreign origin cigarettes along with cosmetics totally valued at Rs. 1,10,77,667/- and the appellant was one of the noticee for having participated in the said smuggling activity. I also find that the personal hearing opportunities have been given by the original authority to the appellant on 20.08.2018, 22.11.2018 and 3.12.2018 and decided the issue on merits. In view of the detailed examination of the case, role played by the appellant and the decision taken by the learned Commissioner of Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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