2017 (3) TMI 833

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..... i, which enabled M/s. Shree Khatoo Exports Ltd. to claim ineligible drawback - Held that: - the adjudicating authority has sought to impose penalty under surmises - the provisions of Section 114(i) of the CA, 1962, is not attracted - appeal allowed - decided in favor of appellant. - C/36, 37/07-Mum - A/85656-85657/17/CB - Dated:- 29-12-2016 - Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. M .....

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..... but unloaded the consignments at Dubai, which enabled M/s. Shree Khatoo Exports Ltd. to claim ineligible drawback. Adjudicating authority while imposing penalties on these two appellants under Section 114(i) of the Customs Act, 1962, recorded findings as under:- M/s. Sitara Shipping Ltd. has charged the freight of ₹ 6,31,328/- for transportation of the goods to different African Ports f .....

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..... th Africa. 4. It can be seen from the above findings that the adjudicating authority has sought to impose penalty under surmises. In our view, the provisions of Section 114(i) of the Customs Act is not invokable in this case as: There is nothing on record to show that appellants were aware of the misdemeanor that was being supposedly undertaken by M/s. Shree Khatoo Exports Ltd. Ch .....

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