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2016 (12) TMI 893 - CESTAT KOLKATAImposition of penalty u/s Sec 114 (i) of the Customs Act 1962 - violation of provisions of Sec 113 - It is the case of the appellant that his client has not done any of the irregularities mentioned in Sec 113 of the Customs Act 1962 to invite confiscation & penalty. That his client is also not the abettor for imposing penalty under Sec 114 (i) of the Customs Act 1962 and also that appellant has been charged as on exporter. Held that: - Relied upon case law of Apex Court CC Lucknow Vs G.P. Jaiswal [2015 (4) TMI 279 - SUPREME COURT] was decided by the Apex Court where issue was overinvoicing of goods. In this context Apex Court observed that a person supervising stuffing of goods may not be aware of over invoicing of goods. Observations of Apex Court also clearly convey that knowledge of the wrong deeds should exist before a person can be visited with penalty - In the present case, appellant had clear knowledge of prohibited nature of Red Sanders Wood for export but continued to assist the unknown exporters till the dispatch of containers out of India. Penalty is imposable upon the appellant u/s 114(i) of the Customs Act 1962. However in the interest of justice penalty of ₹ 10 lakh imposed upon the appellant is reduced to ₹ 5 lakh as the value of contraband Red Sanders Wood has been assessed at ₹ 27.12 lakh. Appeal disposed off - decided partly in favor of appellant.
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