Judgment: 1. This is Revenue's appeal filed against the order passed by the Commissioner of Customs, Calcutta vide which he has confirmed the duty amount of Rs. 33.77 (approx.) lakhs (rupees thirty three lakhs & seventy seven thousand) and has imposed personal penalty of Rs. 5,00,000/- (rupees five lakhs) upon the appellants. The Revenue in their prayer filed an application for enhancing the said penalty of Rs. 5,00,000/-.
2. After hearing both the sides duly represented by Shri V.K.Chaturvedi, ld.SDR for the Revenue and Shri B.N. Chattopadhyay, ld.consultant for the respondents we find that the appeal by the same respondents i.e. M/s. Panorama Electronics Pvt. Ltd. against the same impugned order of Commissioner of Customs stands disposed of by the Tribunal vide its order no. A-2074/Cal/2000 dt. 6.12.2000 confirming the quantum of penalty imposed upon the respondents herein. As such we find that the impugned order of the Commissioner stands merged in the order of the Tribunal confirming the imposition of personal penalty of rupees five lakhs. In these circumstances we do not find any merits in the Revenue's appeal for enhancement of penalty. The same is accordingly rejected. Cross Objection also gets disposed of.