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2020 (10) TMI 499 - AT - CustomsImposition of penalties u/s 114(iii) of the Customs Act - Wrongful availment of the duty drawback - drawback availed fraudulently by forging and manipulating documents without exporting any item - appellant submits that he was neither served show-cause notice nor intimated about the personal hearing - HELD THAT:- The learned Commissioner has observed in para 6.7 that appellant had disappeared after the investigation was initiated and that the appellant has knowingly conspired with Shri G. S. Kohli in fraudulent drawback availment. It is seen that learned Commissioner has relied upon the statements of Shri G. S. Kohli and Shri Jagmohan Basant Singh Kohli. Therefore, the submissions of the appellant that his case is similar to that of other noticees against whom proceedings were dropped by the Commissioner, are factually incorrect. However, we find that his role is limited to the allegation of being a front for operating the current account of M/s. G.S.K. Exports in Bombay Cooperative Mercantile Bank; two pay-in slips bear the signature of the appellant. To this extent, the appellant has abetted the crime of M/s. G.S.K. Exports. However, it is not clear from the show-cause notice or the Order-in-Original that if there was any financial gain obtained by the appellant. In such circumstances, we find that the penalty imposed is very high. Penalty should be commensurate with the offence committed. Penalty reduced from ₹ 35,00,000/- to ₹ 5,00,000/- - appeal allowed in part.
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