9911796707
TMI Blog2007 (11) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... lty, which does not exceed value of the goods - It does not contemplate that in all cases the penalty equal to the value of the goods should be imposed - excess drawback involved was only Rs.8,174 - so, penalty equal to the value of the goods was not warranted in the absence of any finding of conscious and deliberate breach penalty reduced X X X X Extracts X X X X X X X X Extracts X X X X ..... Export was allowed provisionally at their request. The appellant later on by letter dated 17.8.2006 admitted its mistake, stating that, it was caused unintentionally by the dealing Assistant. It was also stated that, they were reputed exporters and had not been found guilty in the past. Show cause notice was waived by letter dated 17.8.2006. The adjudicating authority imposed the aforesaid penalt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lty not exceeding the value of the goods as declared by the exporter or the value as determined under the Act, whichever is the greater, can be imposed. Under Section 113(ii) any export goods entered for exportation under a claim for drawback, which does not correspond in any material particular with any information furnished by the exporter or manufacturer under the Act in relation to the fixatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere mistake and cases where there is a deliberate and calculated violation cannot be put on the same footing, while determining the penalty, when there is discretion to impose penalty not exceeding the value of the goods. 5. Having regard to the facts and circumstances of the case, the penalty of Rs.20,000/-(Rupees twenty thousand only) will meet the ends of justice and will satisfy the purpose ..... X X X X Extracts X X X X X X X X Extracts X X X X
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