(1.) THE appellant filed this appeal against the impugned order dated 28.03.2014, against the imposition of penalty of Rs. 1,00,000/ - under Section 112(a) of the Customs Act, 1962.
(2.) After hearing both the sides, I find that the issue involved in this appeal is in a narrow compass and therefore, after disposing the stay application, I take up the appeal itself for hearing and disposal.
(3.) HEARD both sides.