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2023 (2) TMI 738 - AT - CustomsLevy of penalty u/s 114(iii) and Section 114AA of the Customs Act, 1962 - freight forwarder - fraudulent availment of Special Focus Market Scheme (SFMS) benefits, by producing forged House BL and landing certificate, wherein consignee country was deliberately mis-declared by them for the purpose of availing undue benefit under SFMS - HELD THAT:- The Commissioner (Appeals) in para 16.2 of the impugned order has observed, in respect of the order of the Settlement Commission. Undisputedly there is no denial vis-à-vis the role of the appellant in the acts undertaken leading to loss of revenue. However, taking note of the fact that the appellant is not the actual beneficiary but is only the freight forwarder arranging for container, taking the consignment to shipping lines etc. as per the directions of Shri Ramesh Singh, it is found that the penalty imposed on the appellant is excessive. The interest of justice will be met if the penalties are reduced to Rs.2.5 lakhs under Section 114(iii) and Rs.2.5 lakhs under Section 114AA of the Customs Act, 1962. Appeal disposed off.
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