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2023 (3) TMI 182 - CESTAT MUMBAILevy of penalty u/s 114 of CA - contravention of provisions of Section 113 of the Customs Act, 1962 - appellant could not produce any authority letter received from the exporter and, therefore, it cannot be held that appellant was reasonable for confiscation of goods - HELD THAT:- The original authority has held that the appellant were liable for penalty under Section 117 of the Customs Act, 1962 and subsequently ordered imposition of penalty of Rs.2.0 lakhs under Section 114(i) of the Customs Act, 1962 and penalty of Rs. 1.0 lakh under Section 117 of the Customs Act, 1962 and the said penalties sustained through Order-in-Appeal. There is no finding recorded by the original authority as to why the original authority had imposed penalty under Section 114(i) of the Customs Act, 1962 in the original order. The original authority without giving any reason why penalty under Section 114(i) of the Customs Act, 1962 is liable to be imposed on the appellant, has imposed the said penalty. The penalty of Rs. 2.0 lakhs imposed on appellant under Section 114(i) of the Customs Act, 1962 is set aside - other part of demand upheld - appeal allowed in part.
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