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2018 (8) TMI 112 - HC - CustomsQuantum of penalty - Forgery of large number of documents - Clearance of goods on the basis of false documents - Whether given the concurrent findings and the circumstances established, the imposition of a higher penalty on the appellant was justified? Held that:- This Court is of the opinion that the imposition of different amounts as penalties upon the appellant on the one hand and the other two employees on the other, in the peculiar facts of this case, does not appear to be justified - Although the Revenue’s counsel sought to justify this difference by emphasising upon the nature of the role, what appears from the record is that the lower authorities were carried away by the fact that the appellant was a Manager whereas, the other two were lesser ranked employees. The penalty imposed upon the appellant of ₹ 20 lacs each under Section 112 and 114AA of the Customs Act, is hereby reduced to ₹ 6 lacs under each provision - Appeal allowed in part.
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