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TMI Blog2011 (4) TMI 806X X X X Extracts X X X X X X X X Extracts X X X X ..... nd deliberate violation of the statute by the master of the vessel thus reduction in penalty by the Commissioner (Appeals) is not proper - Held that:- Reduction in penalty is discretion of the appellate authority, which cannot be challenged by the Department in the appeal. As per the judgment of M/s CSAV Group Agencies (India) Pvt. Ltd. Vs. Union of India [2009 (7) TMI 165 - HIGH COURT OF JUDICAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 235 which sailed on 02.05.2007 (holiday) without proper documents and Let Export Order (LEO) from the Customs. The original authority has held that due to the omissions and commissions on part of the Shipping Line, the subject goods which were loaded on the vessel without the permission of the proper officer, were liable for confiscation. Accordingly, a penalty of Rs.2 lakhs was imposed on the Shi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Commissioner (Appeals) is not proper. 4. Learned Advocate for the respondent states that in this case the Commissioner (Appeals) has just reduced the quantum of penalty and not set aside the penalty totally. Reduction in penalty is discretion of the appellate authority, which cannot be challenged by the Department in the appeal. The Advocate also submitted a copy of the judgment dated 15.07. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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