TMI Blog2018 (2) TMI 1136X X X X Extracts X X X X X X X X Extracts X X X X ..... Penalties under Section 114 AA - Held that: - There is no allegation in the SCN that the appellants had used any false documents in the transaction. The ingredients stated in the said Section is not established by the department and therefore the imposition of penalties u/s 114 AA, is unwarranted - penalty set aside. Appeal allowed in part. - C/40425/2016 & C/40426/2016 - 43116-43117/2017 - Dated:- 12-12-2017 - Ms. Sulekha Beevi, Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri Ankan Suri, Advocate - For the Applicant Shri R. Subramaniyam, AC (AR) - For the Respondent ORDER Per: Bench The issue arising for consideration in both these appeals being the same they are heard together an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms Act, 1962 and submitted that there is no allegation against the appellants that they have used any false documents/material in the transaction. In absence of the ingredients of the said provision, the imposition of penalties under Section 114 AA is highly erroneous and pleaded that the same may be set aside entirely. With regard to the penalties imposed under Section 112 (a) of the Customs Act, 1962, the Ld. Counsel submitted that the appeal filed by the main appellant was considered by the Tribunal and Final Order was passed on 27.11.2017. The Tribunal in the said final order No.43013/2017 dated 27.11.2017 has held the issue of classification in favour of the appellants and the issue with regard to the valuation has been remanded to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... violation of classification as well as under valuation of the goods. On such score, we are of the considered opinion that the penalties imposed under Section 112 (a) requires interference as the issue with regard to the classification has now been decided in favour of the appellants. However, since there is finding by the Tribunal that the valuation of the goods is not proper and requires redetermination, for which reason the matter has been remanded, we are of the opinion that the penalties imposed under Section 112 (a) cannot be wholly set aside. We therefore reduce the penalties imposed under Section 112 (a). With regard to the penalties under Section 114 AA, we find that the arguments put forward by the Ld. Counsel for the appellants ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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