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2017 (11) TMI 1410 - AT - CustomsDEPB benefit - mis-declaration of export value in shipping bills - principles of natural justice - case of appellant is that the Original Authority not adhering to the remand direction of the Tribunal while deciding the case afresh - Held that: - all the major points raised by the appellants have been dealt with by the Original Authority. None of the significant issues raised by the appellant with reference to purchase of impugned goods, documentation and legal points regarding cross-examination and reliance placed by the Revenue on various evidences collected during investigation have been left out by the Original Authority - there are no reason to interfere with the findings of the Original Authority on merits of this case. Penalty - ineligible DEPB benefit - Held that: - considering the quantum of improper benefit sought to be derived, as mentioned above, the penalty is on the higher side. Accordingly, we hold that the penalties can be reduced to ₹ 4 crores (main appellant) and ₹ 1 crore each on the other two appellants in terms of Section 114 (i) of the Customs Act, 1962. Appeal allowed in part (only as regards penalties).
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