2009 (5) TMI 797

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..... [Order]. -  Learned Advocate, Shri J.C. Patel, on behalf of the appellants submits that while taking credit of additional customs duty paid on imported goods, the concerned employee of the company made a mistake and took credit of the amount of the duty shown as duty foregone in respect of bills of entry covered by an advance licence/authorization. This error was detected by the appellants t .....

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..... ned because of a human mistake and there was absolutely no intention. The appellants have paid the duty primarily and also have paid the interest thereon. That is also to be noted that the mistake was found by the appellants themselves and intimated to the department. Under these circumstances a lenient view is called for and accordingly the penalties imposed on the appellant are set aside and app .....

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