2009 (11) TMI 449

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..... original authority demanded differential duty of Rs. 60,994/-, imposed equal amount of penalty under Section 114A of the Customs Act, 1962 (the Act) and ordered fine of Rs. 1,35,000/-. Vide the impugned order, the Commissioner (Appeals) reduced the fine to Rs. 75,000/- and penalty to Rs. 30,000/-. Held that- even considering the value of the entire goods imported, the fine of Rs. 75,000/- imposed .....

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..... re and willfully evaded duty to the tune of Rs 60 994/- Adjudicating allegations of mis-declared with intent to evade payment of duty, the original authority demanded differential duty of Rs. 60,994/-, imposed equal amount of penalty under Section 114A of the Customs Act, 1962 (the Act) and ordered fine of Rs. 1,35,000/-. Vide the impugned order, the Commissioner (Appeals) reduced the fine to Rs. .....

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..... ct. I find that in view of the express provisions in Section 114A, Commissioner (Appeals) erred in reducing the penalty. Appeal against this part of the order is allowed. 3. As regards the fine, Commissioner (Appeals) reduced the fine from Rs. 1,35,000/- to Rs. 75,000/- considering the various submissions made by the respondents. They had submitted that the value of the offending goods was Rs. 2 .....

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