RAJESH KHANNA Vs. COMMR. OF CUSTOMS

JUDGEMENT

(1.) HEARD both sides.

(2.) APPELLANT filed that appeal against the impugned order whereby Commissioner (Appeals) set aside penalty of Rs. 5,000/ - and remanded the matter to the adjudicating authority to decide afresh. The main contention of appellant that the Commissioner (Appeals) has no power in view of the Section 128(A3) of Customs Act. The appellant also submitted that there is evidence to show that the appellant has not in any way violated the provisions of Customs Act to attract penalty under Section 112 of Customs Act.

(3.) I find that in the present case the adjudicating authority imposed the penalty of Rs. 5,000/ - on the appellant as the appellant issued invoices in respect of the confiscated goods having different descriptions of the goods and value. The Commissioner (Appeals) simply sent back the matter to the adjudicating authority to look into the issue for imposition of penalty on the appellant afresh. In these circumstances I find no infirmity in the impugned order. The appeal is dismissed.