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2018 (6) TMI 595 - AT - CustomsPenalty u/s 114 (i) of the CA 1962 as also under 114 AA of the CA 1962 - mis-declaration of export goods - violation of the provisions of Foreign Trade (Development & Regulation) Act, 1992 as also of the Fertilizer Control Order, 1985 - Held that:- Admittedly the goods tried to be exported was potassium chloride and not sodium chloride, as declared by the exporter, thus calling for penalty under the provisions of Section 114 (i) of the Customs Act, 1962 - appreciating the appellant's stand that they were not aware of the export restriction and appreciating that the goods have not been redeemed by them, the penalty reduced from ₹ 10.00 Lakhs to ₹ 7.00 Lakhs. Penalty u/s 114AA - Held that:- Tribunal in the case of Arya International vs. CC, Kandla [2016 (1) TMI 834 - CESTAT AHMEDABAD] laid down that in case of mis-declaration of export goods, penalty is imposable u/s 114 (i) of the CA 1962 and there is no justification of imposition of penalty under Section 114 AA ibid - penalty imposed u/s 114 AA of the CA 1962 set aside. Penalty upon Managing Director, Shri Premkumar Mohan - Held that:- The exporter i.e., M/s. Point 2 Point Logistics India Pvt. Ltd., has already been penalized and in the absence of any separate role of the Managing Director, imposition of penalty upon him may not be justified - penalty set aside. Appeal allowed - decided in favor of appellant.
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