JUDGMENT

Vibhu Bakhru, J. (Oral)

1. The appellant has filed the present appeals impugning a common order dated 07.12.2021 (hereafter `the impugned order') passed by the Customs, Excise and Service Tax Appellate Tribunal (hereafter `the Tribunal'), whereby the appeals preferred by the appellant (Customs Appeal No.C/51953/2019-SM and Customs Appeal No.C/52105/2019- SM) were rejected.

2. The appellant had preferred the appeal, being Customs Appeal No.C/51953/2019-SM, against an order-in-appeal dated 02.05.2019 passed by the Commissioner of Customs (Appeals), whereby the appellant's appeal against an order-in-original dated 29.04.2016 was rejected. The appellant had preferred the appeal, being Customs Appeal No.C/52105/2019-SM, against an order-in-appeal dated 08.05.2019 passed by the Commissioner of Customs (Appeals) rejecting the appellant's appeal against an order-in-original dated 06.05.2016.

3. The appellant is essentially aggrieved by the levy of penalty under Section 112(a) of the Customs Act, 1962 (hereafter `the Customs Act'). In terms of the orders-in-original dated 29.04.2016 and 06.05.2016, the Adjudicating Authority had imposed penalties of Rs.13,00,000/- (Rupees Thirtee