JAWAHAR P KANUNGO Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Mr. Anil Balani, the learned Counsel for the appellant.

(2.) The learned Counsel for the appellant submitted that the Customs, Excise and Service Tax Appellate Tribunal was not right in imposing penalty for the first time without considering written submissions/defence of the appellant. He would also contend that by invoking Sec. 111(o) of the Customs Act, the penalty could not have been imposed upon the appellant.

(3.) The arguments have no merit. The Tribunal has given solid reasons for imposing penalty of Rs. 25 lacs on the appellant besides confirming the duty demand against the importer firm-USL and confiscation of the goods.