TMI Blog2009 (5) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... osed is disproportionate to the gravity of the offence when habitual offence alleged is not corroborated by any evidence on record. Therefore the cases call for reduction of penalty and we reduce the same. - C/199-202/2008 - C/199-202/2009(PB), - Dated:- 22-5-2009 - Dr. C. Satapathy, Member (T) and Shri D.N. Panda, Member (J) Shri J.P. Kaushik, Advocate, for the Appellant. Shri A.K. Madan, DR, for the Respondent. [Order per: D.N. Panda, Member (J)]. - All the four Appellants came in appeal before this forum being aggrieved by an order passed by the ld. Commissioner of Customs (Prev.) imposing following penalties on them :- S. No. Appeal Case No. Name of the Appellant Penalty imposed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y relying on certain statements should not have held that the goods were smuggled. The appellants replied to show Cause Notice and well explained their case specifically submitting that large quantity of goods were duly imported while few goods were purchased locally. Department over-valued the goods and imposed unreasonable penalties which is disproportionate to the gravity of the case since prices in local market did not suggest higher valuation when price of the computer parts heavily came down. The over valuation made by Adjudicating Authority was unreasonable and baseless. Department has not discharged its onus of proof to make allegation of undervaluation. Because number of bill showing import was recovered during search that does not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble conduct of appellant patent from record. Our anxiety was to know the modus operandi followed. We looked into para 44.2 of the order-in-original. Ld. Commissioner has found the manner of dealing smuggled goods and proceeds thereof as well as modus operandi of trade. The Authority has extensively examined the matter including the statements recorded from different persons. This is patent from para 35 of the order of Adjudication. That Authority further went on demonstrating extent of examination done bringing entire material to record. This is exhibited by para 36.2 and para 39.6. The examination depicted, proves that all pleadings of the appellants were also considered and rightly discarded the same for valid reasons assigned by the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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