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TMI Blog2018 (1) TMI 1097X X X X Extracts X X X X X X X X Extracts X X X X ..... ly brought out any evidence to show the mala fides of the appellant in defrauding the government revenue. Since wrong filing of declaration is due to the lapses of the concerned person and is not attributable to any suppression, fraud, collusion etc., penalty set aside. Penalty u/s 114 of the CA, 1962 - Held that: - the order imposing penalty on the appellants u/s 114 of the CA, 1962 cannot be interfered with at this juncture, for the reason that both the appellants have admitted that the declaration was incorrectly filed in comparison with the goods actually loaded into the vehicle for export - penalty justified. Appeal allowed in part. - C/50067-50068/2017-SM - A/58741-58742/2017-SM[BR] - Dated:- 18-12-2017 - Mr. S.K. Mohanty, Me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 10.6.2014, wherein four bundles/packages of FIBC valued at ₹ 1,89,960/- was confiscated under Section 113 of the Customs Act, 1962, with the option to the appellant company to redeem the same on payment of redemption fine of equivalent amount under Section 125 of the Customs Act, 1962. Besides, the adjudication order also confirmed Central Excise duty on the said goods along with interest. Further, penalties were imposed on various persons including the appellants herein. On appeal, the ld. Commissioner (Appeals) vide the impugned order dated 22.9.2016, has upheld the penalties imposed against the appellants. The appellant company is not contesting the Central Excise duty demand of ₹ 23,479/- confirmed against it under Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... frauding the government revenue. Since wrong filing of declaration is due to the lapses of the concerned person and is not attributable to any suppression, fraud, collusion etc., I am of the view that the penalty cannot be imposed under Section 11AC of the Act on the appellant company. Accordingly, penalty imposed is set aside. 6. However, I find that the order imposing penalty on the appellants under Section 114 of the Customs Act, 1962 cannot be interfered with at this juncture, for the reason that both the appellants have admitted that the declaration was incorrectly filed in comparison with the goods actually loaded into the vehicle for export. Therefore, the impugned order imposing penalty under Section 114 of the Act against the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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