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2016 (5) TMI 189 - AT - CustomsWaiver of penalty - Appellant, a G Card Holder involved in the customs clearance of consignment - Mis-declaration of imported goods with respect to description, quantity and value of goods - Settlement Commission reduced the penalty from ₹ 5lakhs to ₹ 10,000/- - Held that:- it is clear that the appellant was aware of the actual importer and knowingly he has handled the documents of IEC holder who was not the actual importer. Therefore even though he may or may not aware of the content of the consignment he was involved in the illegal import of the goods. As regard the submission of appellant based on the reliance of S.K. Colombowala Vs. Commissioner of Customs judgment of Tribunal [2007 (7) TMI 514 - CESTAT, MUMBAI], the essence of the judgment is that the treatment is given to the other parties by the Settlement Commission should be extended to the present appellant. Since, in the case of other party i.e Shri Farid Abbajunma and M/s. Saibaba Traders the penalties of ₹ 50,000/- and ₹ 10,000/- respectively were imposed. Even applying to the same ratio, the Ld. Commissioner (Appeals) has rightly reduced the penalty substantially from ₹ 5 lakhs to ₹ 10,000/-. The Ld. Commissioner (Appeals) has followed the settlement order in its entirety which does not require any interference, therefore the impugned order is upheld. - Decided against the appellant
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