SUDHIR TRANSPORT CO. PTD. Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) These are two appeals filed by the party with reference to the common impugned order passed by Collector of Customs.

(2.) Arguing for the assessee,Sh. Monappa, submitted that, the Commissioner has imposed a penalty of Rs.20,000/ - - under section 112 of the Customs Act.He submitted that neither sufficient cause was shown in the show cause notice in imposing the penalty nor relevant sub -clause as such was mentioned and further more no reason is forthcoming with reference to imposition of the penalty in the impugned order, as can be seen.He submitted that penalty as such cannot be imposed.In support of this contention he referred to the decisions of the Tribunal in the case of Collector of Customs and Central Excise, Chandigarh and another Vs.Ajit Singh and another reported in 1987 (3) elt 769 (T) as well as decision of Madras High Court in the case of B.Lakshmichand Vs.Government of India reported in 1983 ELT 322 (Madras).

(3.) Heard Smt.Radha Arun,SDR.