9911796707
TMI Blog2011 (7) TMI 646X X X X Extracts X X X X X X X X Extracts X X X X ..... o Rs.2,00,000/- on the appellant-company and Rs.1,00,000/- on the Director. If the appellants are failed to pay the redemption fine and penalties (reduced) within thirty days on receipt of this order, the order of Commissioner (Appeals) shall be operative. - C/852, 854/10 - Mum - - - Dated:- 29-7-2011 - Shri Ashok Jindal, Shri S.K. Gaule, JJ. Appearance Shri Mihir Deshmukh, Advocate fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a, CMD and Kailash Agarwal, Managing Director. On receipt of the said information, the live export consignments were intercepted. It was found that the appellants have mis-declared the quantity of goods in their invoices to claim excess DEPB amounting to Rs.2,20,386/-. Therefore, the goods were seized and allowed to be released under a bond and the same were exported. The matter was adjudicated as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Heard both sides. 5. Shri Mihir Deshmukh,, learned Advocate submitted that there was no malafide intention to avail excess DEPB by putting excess quantity in the invoices but it was an inadvertent mistake committed by the Director of the appellant-company. He further submitted that although the appellants are not contesting the merit of the case they are seeking reduction of redemption fine an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their earlier case where the goods worth of Rs.16 Crores (approx.) was invoiced, the redemption fine was reduced to Rs.8,00,000/- penalty was also reduced to Rs.8,00,000/- on the Company and to Rs.1,00,000/- on the Director by this Tribunal. The value of the goods in this case is Rs.1.2 Crores only. There is no provision in the Customs law if any person has committed any offence he may be dealt wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
