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TMI Blog2024 (4) TMI 1103X X X X Extracts X X X X X X X X Extracts X X X X ..... ting authority, which decision was upheld by the Commissioner (Appeals) through the impugned orders. 2. The details of these three appeals are as follows :- Appeal No. Impugned order No. Order-in-original No. Penalty (Rs.) C/50306 OF 2021 CC (A) CUS/D-II/ EXPORT/ICD/TKD/ 915/2020-21 39/2018 dated 26.06.2018 5,00,000/- C/50198 OF 2021 CC (A) CUS/D-II/ EXPORT/ICD/TKD/ 912/2020-21 35/2018 dated 21.06.2018 15,00,000/- C/50199 OF 2021 CC (A) CUS/D-II/ EXPORT/ICD/TKD/ 918/2020-21 45/2018 dated 10.07.2018 5,00,000/- 3. The facts of the case are that the Directorate of Revenue Intelligence [DRI] received intelligence that certain exporters were mis-declaring the description quantity and value of export consignments in order to ava ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ention of fraudulently obtaining almost 10 times the drawback which would have otherwise been admissible. The Additional Commissioner passed the order-in-original rejecting the declared value, re-determining it, reducing the drawback, confiscating the export goods, but allowing their redemption payment of fine. He also imposed penalties on various persons including Rs. 5,00,000/- on the appellant under section 114 (iii) and 114AA of the Customs Act. 5. In Appeal No. C/50198 of 2021, the facts are identical and penalty of Rs. 15,00,000/- has been imposed by the Joint Commissioner on the appellant by his order dated 21.06.2018, which order was upheld by the Commissioner (Appeals). 6. In Appeal No. C/50199 of 2021, the facts are also identic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e value as determined under this Act, whichever is greater. 11. Section 114AA of the Customs Act reads as follows :- "SECTION 114AA. Penalty for use of false and incorrect material. - If a person knowingly or intentionally makes, signs or uses, or causes to be made, signed or used, any declaration, statement or document which is false or incorrect in any material particular, in the transaction of any business for the purposes of this Act, shall be liable to a penalty not exceeding five times the value of goods." 12. In this case, there is no dispute about the mis-declaration of the goods which was discovered on examination. There is also no dispute about the mis-declaration of the value. There is also no dispute about that excess drawba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g authority before the Commissioner (Appeals) ; (d) The appellant's statement was procured by DRI under pressure ; (e) The appellant had admitted that he had not verified the IEC of M/s Delight Fashions, but solely on the statement penalty should not be imposed ; (f) The appellant was not a Custom House Agent but only its Manager ; (g) The appellant was not required to physically verify the business premises of the exporter ; (h) The penalty under section 114 (iii) and 114 AA of the Customs Act of Rs. 5,00,000/- is highly assessable ; (i) The penalty has not been apportioned between the two sections by the adjudicating authority. 15. We have considered these submissions and perused the records. 16. We do not find any ground or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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