RAMKANTH PADIA Vs. CESTAT, CHENNAI

JUDGEMENT

(1.) The above appeal is directed against the decree and judgment dated 11- 3-2005 in Common Final Order Nos. 472, 476, 473, 474, 475 and 477 of 2005 respectively on the file of Customs, Excise and Service Tax Appellate Tribunal, Chennai, dismissing the appeals preferred by the appellant herein against the order in Original No. 61 to 65 of 2004 dated 27-9-2004 passed by the Commissioner of Customs, Tuticorin, insofar as the penalty imposed under section 112(b) of the Customs Act (hereinafter referred to as the "Act") is concerned.

(2.) The brief facts of the case are stated as under.

(3.) In this regard, it is apt to refer Section 112 of the Act, which reads as follows :