COMMR. OF CUS. (PREV.) Vs. SURESH KUMAR NYOLLYWALLA

JUDGEMENT

(1.) This appeal under Sec. 130(1) of the Customs Act, 1962 (hereinafter referred to as the Act) is at the instance of the Commissioner of Customs (Preventive), West Bengal and is directed against the order dated 23rd September, 2003 passed by the learned Customs, Excise and Service Tax Appellate Tribunal, Eastern Zonal Bench, Kolkata in Appeal No. CSM 147 of 2003 thereby setting aside the order of imposition of penalty of Rs. 1.50 lakh upon the Messers Planters Airways Limited and that of Rs. 15,000/ - upon Shri Suresh Kumar Nyollywalla under the provision of Sec. 112(b) of the Act.

(2.) The facts giving rise to the filing of the present appeal may be summed up thus :

(3.) Being dissatisfied, the Revenue has come up with the present appeal.