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2020 (9) TMI 605 - AT - CustomsImposition of penalty u/s 114(iii) and Section 114AA of the Customs Act - allegation of abetting the fraudulent export of goods - availment of undue export incentives drawback/ DEPB/ focus products scheme, etc. - export of various goods by inflating value - HELD THAT:- The appellant as an employee carried out the instructions and directions of his employer. Further, the appellant had not filed any documents before the Customs Department. Thus, the allegation of attempt to export goods improperly is not established. Accordingly, we set aside the penalty imposed under Section 114(iii) of the Act. Penalty under Section 114AA of Customs Act - HELD THAT:- The allegation of aiding and abetting is not proved. However, it is found that the appellant have knowingly made documents like invoices and packing list for export and had further knowledge that two sets of parallel invoices are prepared one for the purpose of buyer in the foreign country for receiving the export proceeds, and the other invoice having inflated value for receiving the duty drawback benefits. Accordingly, the appellant is liable for penalty under section 114AA - Further, as the appellant have acted only in his capacity as an employee and has not made any extra gain over salary of ₹ 15,000/- p.m., the penalty reduced to ₹ 1,12,500/- (being the amount already paid by way of pre-deposit). Appeal allowed in part.
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