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TMI Blog2015 (11) TMI 259X X X X Extracts X X X X X X X X Extracts X X X X ..... tive ORDER Per: P.K. Das None appears on behalf of the Appellant. There is no application for adjournment. As the matter is oldone of 2007, we proceed to decide the appeal. 2. The Adjudicating authority denied the benefit of DEPB claim of Rs. 62,164.06. It has not confiscated the goods as the goods were exported. A penalty of Rs. 20,000.00 was imposed under Section 114(iii) of the Customs Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laim higher DEPB, which has been claimed at the lowest of the rates under Product Code 89. We find that there is a mis-declaration in the shipping bills and therefore, imposition of penalty is warranted. However, as the Adjudicating authority has already denied the DEPB claim and therefore, we reduce the penalty to Rs. 10,000.00 (Rs. Ten Thousands only) 5. The appeal filed by the Appellant is dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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