COMMISSIONER OF CUSTOMS (PREVENTIVE) Vs. RAVINDER SINGH

JUDGEMENT

(1.) This Appeal under Section 130 of the Customs Act 1962 (the Act), challenges the common order dated 28th July, 2017 passed by the Central, Excise and Service Tax Appellate Tribunal (the Tribunal), in respect of the Respondent before us and two others. This Appeal has been filed by the Revenue, challenging the reduction of penalty on the Respondent herein from Rs.20 lakhs to Rs.2 lakhs under Section 112 (a) of the Act.

(2.) Mr. Walve, learned Counsel appearing for the Revenue urges only the following re-framed question of law, for our consideration:-

(3.) The impugned order of the Tribunal held that the Respondent herein was involved in the smuggling of 'Iridium' into India. However, after having upheld the imposition of the penalty under Section 112(a) of the Act, it reduced quantum of the penalty upon the Respondent from Rs.20 lakhs to Rs.2 lakhs. This on the ground that the factum of smuggling has been proved by way of circumstantial evidence only and kingpin of the smuggling activity viz- one Mr. Kanwalpreet Singh, was not interrogated by the Revenue.