2013 (5) TMI 740

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... dify the impugned order insofar as by reducing the penalty to Rs.50,000/- in Appeal No. C/108/2004 and Rs.75,000/- in Appeal No. C/109/2004 respectively and otherwise the impugned order is upheld. - C/108 & 109/2004 - - - Dated:- 2-4-2013 - Shri P.K. Das and Shri Mathew John, JJ. For the Appellant: Shri R. Janardhanan Pillai, Consultant For the Respondent: Shri Parmod Kumar, Jt. Com .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 4 of the Customs Act, 1962 are not sustainable. 4. On the other hand, the learned AR reiterates the findings of the Commissioner. He submits that considering the gravity of offence, the amount of penalty is justified. 5. It is a case of mis-declaration of value and description of goods fro claiming undue export benefit. We have noticed that the goods have already been exported. After consideri .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X