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2015 (5) TMI 942 - AT - CustomsImposition of penalty - Non furnishment of documents - Change in penalty section from section 117 to Regulation 5 of the Customs Regulations 2011 - Held that:- There is no mala fide intention on the part of the importer to evade any duty and was following a practice. Appellant in reply to the show cause notices asked for extension of time which the Adjudicating Authority should have allowed - Adjudicating authority imposed penalties under Section 117 of the Customs Act 1962 by penalties so imposed were held to be imposable only under Regulation 5 of the Customs (Provisional Duty Assessment) Regulations 2011. This was not the subject matter of the show cause notices. Therefore, above findings arrived at by the First Appellate Authority are required to be rejected, as he cannot go beyond the scope of show cause notices when the same is not agitated by the Revenue. - Decided in favour of assessee.
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