JUDGMENT :

S.V.Bhatti, J.

Heard learned ASG N.Venkataraman and learned Adv.P.A.Augustine for parties.

2. The instant Customs Appeals are under Section 130 of the Customs Act, 1962 (for short 'Act 1962) and are at the instance of M/s Shree Amman Dhal Mill/Importer and the Commissioner of Customs, Kochi/Revenue. For convenience, the parties are referred to as 'Importer' and 'Revenue' respectively. The appeals are directed against final order No.20845/2020 dated 16.12.2020 of the CEST Appellate Tribunal, South Zonal Bench, Bangalore. The appellate Tribunal through the impugned order dated 16.12.2020 held and directed as follows:

"In view of the above, the appeal is disposed of by allowing redemption of impugned goods on payment of fine of Rs.12,00,000/-(Rupees Twelve Lakh only) in lieu of confiscation under Section 125 of the Customs Act, 1962. However, penalty of Rs.4,00,000/-(Rupees Four Lakhs only) imposed by the Commissioner is upheld."

3. Hence, Customs Appeal No.13 of 2020 is at the instance of Importer challenging the levy of penalty of Rs.4 lakhs and Customs Appeal No.14 of