2013 (11) TMI 32

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..... ould not be looked lightly which otherwise endangers the economy. This we say reading Para 5 of appellate order when we noticed that fake transaction was made in respect of subject goods which made the goods liable to confiscation - Notice is hereby issued to the appellant to show cause as to the reason why penalty imposed in adjudication shall not be restored. Appellant is directed to file its re .....

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..... missioner (Appeals) was very lenient to reduce the penalty from Rs. 10 lakhs to Rs. 6,500/- totally discarding and ignoring gravity of offence committed against Customs to take undue advantage of over valuation of goods exported. 3. We make it clear that Revenue has been seriously prejudiced as role of C.H.A. is well known to the Commissioner of Customs in customs area which is very sensitive zo .....

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