TMI Blog2018 (9) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty imposed upon him can be reduced, especially in view of fact that they have cleared goods on payment of higher rate of duty as also on payment of redemption fine of ₹ 20 lakhs - penalty reduced from ₹ 6.50 lakhs to ₹ 3 lakhs - appeal allowed in part. - APPEAL No. C/3626/2012-CU[DB] - C/A/71661/2018-CU[DB] - Dated:- 19-7-2018 - Ms. Archana Wadhwa, Member (Judicial) And M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore the Appellate Authorities below. He submitted that the same has occurred on account of the mix up at the end of the foreign supplier who had subsequently sent a letter also to the appellant. However, the stands of the appellant has not been accepted by the Lower Authorities on the ground that the said communication has been arranged by the appellant during the intervening period of first chec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the penalty imposed on the appellant be reduced. 5. Though, we note that the Lower Authorities have not accepted the stands of the assessee that they came forward for the retest but extending the benefit of doubt to the appellant, we are of the view that the penalty imposed upon him can be reduced, especially in view of fact that they have cleared goods on payment of higher rate of duty as also ..... X X X X Extracts X X X X X X X X Extracts X X X X
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