9911796707
TMI Blog2024 (12) TMI 1476X X X X Extracts X X X X X X X X Extracts X X X X ..... the CESTAT shall decide the appeal to the extent of the grounds urged, and not considered by the authorities below in accordance with law. Appeal disposed off. - HON'BLE MR JUSTICE V KAMESWAR RAO AND HON'BLE MR JUSTICE S RACHAIAH For the Appellants: (By Sri. Aravind V Chavan, Advocate). For the Respondents: (By Sri. Balasubramani V R, Advocate). ORAL JUDGMENT (PER: HON'BLE MR JUSTICE V KAMESWAR RAO) The challenge in this appeal is to an order dated 29.10.2021 in Writ Petition No.8784/2019 whereby the learned Single Judge has allowed the writ petition. The challenge in the writ petition was primarily to an order dated 19.12.2018 passed in Appeal Nos.396-401/2018 passed by the Commissioner of Customs (Appeals), Bengaluru, whereb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Customs Act 1962. 6. I impose a penalty of Rs. 5,00,000/- (Rupees Five Lakhs only) on Shri. Mohammed Abdulla alias Fahim, under Section 114AA of the Customs Act 1962. 7. I impose a penalty of Rs. 5,00,000/- (Rupees Five Lakhs only) Shri Mohammed Abdul Huq alias Wasim, under Section 114 of the Customs Act 1962. 8. I impose a penalty of Rs. 5,00,000/- (Rupees Five Lakhs only) Shri Mohammed Abdul Huq alias Wasim, under Section 114AA of the Customs Act 1962. 9. I impose a penalty of Rs 5,00,000/- (Rupees Five Lakhs only) Shri Nayaz Pasha, under Section 114 of the Customs Act 1962. 10. I impose a penalty of Rs. 5,00,000/- (Rupees Five Lakhs only) on Shri Nayaz Pasha, under Section 114AA of the Customs Act 1962. 11. I impose a penalty of R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 26.04.1990 issued by the Department of Revenue, Ministry of Finance, Government of India, are the proper officers under Section 28 of the Customs Act. 4. The submission is also that in the present case, show cause notice was issued under Section 124 of the Customs Act and not under Section 28 of the Customs Act, as such, the judgment of the Hon'ble Supreme Court in the case of M/s CANON INDIA PVT. LTD., (supra) has no applicability. 5. Be that as it may, the submission of the learned counsel for respondents is also that the deceased respondent, who was the petitioner before the learned Single Judge, had not made any plea relatable to Section 28 of the Customs Act or that the show cause notice issued under Section 124 of the Custom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the Commissioner (Appeals) has decided the appeal, appropriate shall be that the respondents be granted liberty to file an appeal before the CESTAT under Section 129-A(1) of the Customs Act to enable the CESTAT consider the grounds taken in reply to the show cause notice / in the appeal before the Commissioner (Appeals) for a decision by the CESTAT. 7. We noting the submission made by the learned counsel for appellants / Commissioner of Customs, set aside the order passed by the learned Single Judge dated 29.10.2021 in W.P.No.8784/2019 and grant liberty to the respondents - the LR s of the deceased respondent to file an appeal before the CESTAT under Section 129-A(1) of the Customs Act within two weeks from the date of receipt of copy of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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