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i) Appellant No.1/Respondent No.2: Imposed a penalty of Rs.8,81,461/- on Shri K.Anantha Padmanabha Rao (Noticee No. 13) under Section 114AA of the Act.

ii) Appellant No. 2&3/Respondent No.1: Imposed a penalty of Rs. 61,05/900/each on M/s UDL Logistics Private Limited and Shri K. V. Dushyanth, Managing Director (Noticee No.9), under Section 114AA of the Act.

iii) Appellant No. 4: Imposed a penalty of Rs. 2,86,214/- under Section 114(i) of the Act and Rs. 14,31,070/- under Section 114AA of the Act on Shri C.Venkatesh (Noticee No. 12).

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NC: 2026:KHC:23440 HC-KAR

iv) Respondent No. 3: Imposed a penalty of Rs. 8,81,461/ on Shri Ravinder Pawar (Noticee No. 14) under Section 114AA of the Act.

Aggrieved by the impugned OIO, the appellants have filed the present appeals on the following grounds.

2. GROUNDS OF APPEAL: In view of the extensive submissions advanced by the appellants, it is neither practicable nor necessary to reproduce in extenso the repetitive or inconsequential grounds urged. Accordingly, only the material and relevant grounds have been succinctly set out herein, without prejudice to the appellants' contentions. For the sake of brevity, the entire grounds of appeal are not being reproduced verbatim.

2.2.9 The impugned Order has not made any finding as against the Noticee No.9/Appellant nor dealt with Sec 114AA with respect to any act or any document or statement pertaining to Noticee No.9/appellant. Hence, the section is not applicable.

2.2.10 A bare perusal of the SCN dt 24-01-2022 show that merely alleging lack of diligence on the Noticee No.8/Appellant in respect of CBLR, 2018, the penalty is sought to be leviable under Sections 114 and 114AA. A perusal of the impugned Order reveal that while holding correctly that Section 114(i) penalty is not legable however, without discussing and without giving any finding against the Noticee No.9/Appellant in any specific manner in terms of Section 114AA, the impugned Order levied penalty under Section 114AA and the same is not legal and not proper.

iv. was found liable to penal actions in terms of Section 114AA of the Customs Act, 1962 and imposed a penalty on both Shri K. V. Dushyanth, Managing Director and M/s UDL Logistics Private Limited, both. The Adjudicating Authority imposed penalty of Rs. 61,05,900/- each in terms of Section 114AA of the Customs Act, 1962.

However, the LAA did not impose penalty under Section 114 by cite that the provisions of Section 114 is not applicable on exported goods. It is submitted that the LAA has erred in the interpretation of the Section 114. Section 114 is applicable on exported goods as well.