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2023 (6) TMI 316 - CESTAT MUMBAILevy of penalty u/s 112(a) and u/s 114AA of the Customs Act, 1962 - allegation of abetment in undervaluation - evasion of Customs Duty by several syndicates of crane importers - procuring invoices of notional value of Rs.28/- to Rs.40/- per kg. of the weight as against the actual transaction value of the cranes which was higher - suppression of freight charges paid to the shipping lines - HELD THAT:- From the impugned order there are no discussion on the role played by the appellant in facilitating the charges of suppression of value. The entire discussion is based in respect of one co-noticee i.e. Shri Madan Lalwani. The only finding recorded in the impugned order is in para 35 onwards. Nothing recorded with regard to evidence leading to finding of such discussion - The fact that the show cause notice as contended by the appellant counsel has been issued on 02.07.2012 in respect of the imports made during the period 2005 to 2007. In absence of any clear-cut finding against the appellant, the penalty imposed on the appellant is excessive. Further the fact is also noted that the appellant was involved in the case of M/s. KCH (noticee No.2) on whom finally penalty has been imposed by the Settlement Commission to the extent of Rs.10,000/- only and on Shri Bajranglal Agarwal, partner in the said firm, penalty of Rs.5,000/- has been imposed. The interest of justice will be met if penalty imposed on the appellant under Section 112(a) is reduced from Rs.50,000/- to Rs.1,000/- only and that under 114AA from Rs.1,00,000/- to Rs.5,000/- - appeal allowed in part.
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