TMI Blog2018 (2) TMI 958X X X X Extracts X X X X X X X X Extracts X X X X ..... enefit to the officer. When it is so, there is no justification in the impugned order. Penalty of Rs One lakh each on the appellants set aside - remaining order upheld - appeal allowed in part. - Customs Appeal No.50803, 51147-51148 of 2014 - A/58699-58701/2017-CU[DB] - Dated:- 22-12-2017 - Mr. (Dr.) Satish Chandra, President And Mr. V. Padmanabhan, Member (Technical) Dr. G K Sarkar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissionerate. Under section 114 of Customs Act, penalty of Rs. One lakh each was levied on them by the impugned order. Being aggrieved, the appellants have filed the present appeals. 3. With this background, we heard Dr G K Sarkar and Shri Piyush Kumar, and Shri R K Majhi learned counsels for the parties. During the course of arguments, learned counsel appearing for the appellants submits tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in from their acts of omission. They requested that penalty of Rs. One lakh each may be cancelled. 6. After hearing both the parties, it appears that 50550 Pneumatic tools were exported. The violation was done on that side to avail the DEPB at the rate of 8% of the value by declaring the higher value only the exporter will get the benefit not the officers. The Commissioner in his order vide par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clared by the exporter has not given any benefit to the officer. When it is so, then we do not find any justification in the impugned order. Same is hereby set aside to the extent of penalty of Rs One lakh each on the appellants. Remaining order is sustained. In the result, appeal filed by the appellants are partially allowed. (Dictated and pronounced in the open Court) - - TaxTMI - TMIT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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