JUDGMENT :

T.S. SIVAGNANAM, J.

(Prayer: Appeal under Section 130 of the Customs Act, 1962 against the order dated 06.02.2020 in Final Order No.40083/2020 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai.)

1. This appeal filed under Section 130 of the Customs Act, 1962 (hereinafter referred to as “the Act”) is directed against the order dated 06.02.2020, passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench at Chennai (for brevity “the Tribunal”) in Final Order No.40083/2020.

2. The appellant is an individual and has established a Security Service Agency under the name and style M/s.Ganesan Security Agency (for brevity “the Security Agency”) and has been empanelled in the Ministry of Defence, Directorate General of Resettlement, as the appellant is a retired Lieutenant Colonel.

3. The appellant has raised the following substantial questions of law for consideration:

“i. Whether the first respondent authority and the Tribunal is correct in holding that the charges of Section 112(a) of Customs Act, 1962 is made out in the facts and circumstances of the case against the appellant, warranting imposition of penalty?

ii. W