2015 (10) TMI 2546

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..... r the Revenue. ORDER Per Shri H.K. Thakur. This appeal has been filed by the appellant against imposition of penalty of Rs. 1.00 Lakh, under section 114(iii) of the Customs Act, 1962, by the Adjudicating authority under Order-in-Original No. Kol/Cus/Port/13/2011 dated 30.11.2011. 2. Shri Sanjay Bhowmik (Advocate) appearing on behalf of the appellant argued that as per trade practice the export .....

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..... the Adjudicating authority. 4. Heard both sides and perused the case records. The issue involved in these proceedings is whether penalty under Section 114 has been correctly imposed upon the appellant. Appellant exported goods and declared the same as Jute twine of DBK Schedule Sr.No.560704A when the goods were actually Jute Yarn. On being pointed out appellant paid back the export incentives ta .....

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