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2021 (8) TMI 394 - AT - CustomsReduction in the quantum of penalty - Section 114(i) of the Customs Act, 1962 - abetment of falsely signed the invoices used for improper exportation - Jurisdiction of proceedings initiated by the DRI Officers - HELD THAT:- Though the appellant has submitted that he has a good case on merit and submitted that Department has not been able to establish abetment of the appellant in the illegal export but he, during the course of argument, has relied upon the judgment of the Hon’ble Apex Court in the case of M/S CANON INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF CUSTOMS [2021 (3) TMI 384 - SUPREME COURT] to buttress his argument that the SCN issued by the DRI is without jurisdiction because DRI Officers are not proper officers during the period of dispute and therefore, the SCN itself is bad in law. Further, the imposition of penalty for abetment is also hit by principles res judicata as the appellant has been issued with SCN dated 13.01.2011 for the same offence by Mysore Customs Commissionerate and the same was finally decided by this Tribunal in N.A. JAYARAM, MEHBOOB KHAN, N.J. SHYLA AND RAJESH BALAR VERSUS COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, MYSORE [2018 (2) TMI 948 - CESTAT, BANGALORE] by reducing penalty to ₹ 2,50,000/- each under Section 114(i) and Section 114AA of the Customs Act, 1962. Since on these two legal grounds, the SCN issued to the appellant as well as the imposition of penalty on him is not sustainable in law. Appeal allowed - decided in favor of appellant.
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