2016 (5) TMI 186

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..... . ORDER This appeal is filed against Order-in-Appeal No. 100/Mumbai- III/2013, dated 19-2-2013 passed by the Commissioner of Customs (Appeals), Mumbai-III. 2. Despite notice none appeared on behalf of the appellant nor is there any request for adjournment. This matter was adjourned twice for non-representation from the appellant's side. On perusal of the records, I find that the appeal cou .....

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..... orrect document for arriving at the correct duty liability. 4. After considering the submissions made by the learned Departmental Representative and on perusal of the records, I find that both the lower authorities erred in imposing penalty on the appellant under Section 117 of the Customs Act, 1962 for more than one reason. Firstly, the appellant is a courier and has filed courier bill of e .....

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..... ress penalty provided is not at all present in this case. In my considered view, if the Revenue had strong case against the appellant they could have issued a show cause notice by invoking the various other provisions of the Act for imposition of penalties. Having not done so, the penalty under the provisions of Section 117 cannot be invoked against the appellant. 5. In view of the foregoing .....

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