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2013 (11) TMI 1428 - CESTAT BANGALOREImport of consignment of consumer goods and household items from UAE - Mis declaration of goods - Held that:- the appellant is only an employee of the CHA firm and admittedly, it has not been controverted that he had assisted the importer for a consideration of Rs. 10,000/-. Further, the appellant also stated during the hearing that at present, he is working in a DTP company as an employee for a salary of Rs. 8,000/- per month. Having regard to all these circumstances, a lenient treatment as regards penalty is warranted - Penalty reduced - Decided partly in favour of assessee.
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