RAKESH ARORA Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Having heard learned counsel for the parties, the following substantial question of law is framed:-

(2.) As these appeals arise out of a common order passed by the Customs, Excise and Service Tax Appellate Tribunal (tribunal, for short) and as similar contentions and issues have been raised, these appeals are being disposed of by a common order.

(3.) The appellants herein had filed appeals before the tribunal, impugning orders passed by the Commissioner of Customs dated 18.11.2005 imposing penalty of Rs. 20 lacs and Rs. 5 lacs on Rakesh Arora and Ashok Kumar Jha, respectively.