ALEX C. JOSEPH Vs. COMMISSIONER OF CUSTOMS, COCHIN

JUDGEMENT

(1.) THESE appeals have been filed against the Order -in -Appeal No. 108 -109/2004, dated 8 -6 -2004 passed by the Commissioner of Customs (Appeals), Cochin imposing penalties of Rs. 3 lakhs on each appellant under Section 112(a) of the Customs Act, 1962.

(2.) THE brief facts of the case are as follows : -

(3.) SHRI A.S. Sunder Rajan, learned Advocate appeared on behalf of the appellants and Shri R.V. Ramakrishnappa, JDR appeared on behalf of the Department.