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2011 (4) TMI 806 - CESTAT, MUMBAIReduction in penalty - as per revenue u/s 40 of the Customs Act person-in-charge of a conveyance shall not permit the loading of export goods without a shipping bill duly passed by the proper officer and this is a serious and deliberate violation of the statute by the master of the vessel thus reduction in penalty by the Commissioner (Appeals) is not proper - Held that:- Reduction in penalty is discretion of the appellate authority, which cannot be challenged by the Department in the appeal. As per the judgment of M/s CSAV Group Agencies (India) Pvt. Ltd. Vs. Union of India [2009 (7) TMI 165 - HIGH COURT OF JUDICATURE AT BOMBAY] in a similar case, that this is only a technical breach and penalty was also reduced in this case from Rs.5 lakhs to Rs.2 lakhs - The Revenue's appeal is dismissed.
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