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2016 (11) TMI 90 - AT - CustomsEnhancement of penalties - penalties imposed upto the range of about 44% & 50% - duty drawback - Held that: - The Revenue has failed to give substantial reasoning that why this penalty has to be enhanced to the range of 70 to 100%, when the demand of undue benefits of draw-back alongwith the interest has already been confirmed for recovery by the impugned order. The Revenue has cited certain case-laws but in no case law the penalty imposed by the lower Revenue Authorities has been enhanced by the Appellate Authority. Further, we do not find enough reasons to enhance the penalties which have been imposed by the impugned order. Therefore, the Revenue’s appeal for enhancing the penalties against the appellants fails - appeal dismissed - decided against Revenue.
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