JUDGMENT

Vibhu Bakhru, J.

INTRODUCTION

1. The appellant has filed the present appeal under Section 130 of the Customs Act, 1962 (hereafter `the Customs Act'), impugning an order dated 04.06.2020 (hereafter `impugned order') passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi (hereafter `the Tribunal') in appeal no. C/51543/2018-CU(DB).

2. The appellant had preferred the said appeal against an order dated 02.01.2018 (hereafter `the order-in-original') passed by the Adjudicating Authority, imposing a penalty of Rs.34,14,020/- on the appellant under Section 112(a) of the Customs Act.

3. The appellant is a G-Card holder of M/s GND Cargo Movers, a person licenced to as a Customs Broker within the meaning of Regulation 2(d) of the Customs Broker Licensing Regulations, 2018 (hereafter `CBLR'). The appellant had filed the Bill of Entry for import of certain goods that were found to be liable for confiscation. The Adjudicating Authority had found that the goods imported were prohibited goods and were illegally imported. The Adjudicating Authority also found that the appellant was "aware of the things which led to irregular filing of the Bill of Entry for the illegal i