TMI Blog2015 (12) TMI 1250X X X X Extracts X X X X X X X X Extracts X X X X ..... determined by learned Commissioner (Appeals). The appellant fails on this count but succeeds on the count of penalty. - Decided partly in favour of assessee. - C/40055/2013 - - - Dated:- 29-5-2015 - D. N. Panda, Member (J),J. For the Appellant : Mr Hari Radhakrishnan, Adv. For the Respondent : Ms Indira Sisupal, AC (AR) ORDER Per: D N Panda: The challenge of the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce bringing out why such enhancement was necessary in absence of appeal or cross objection by Revenue before him. He has not done so. Added to that, section 114 (ii) of the Customs Act, 1962 gives wide latitude to the Customs officer with an upper edge in respect of levy of penalty. Considering that duty was paid, Customs authority imposed penalty of ₹ 50,000/-. Learned Commissioner (Appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X
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