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TMI Blog2018 (6) TMI 1019X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner (Appeals) upheld the penalties imposed on the appellant of Rs. 50,000/- under Section 112(a) and Rs. 1,50,000/- under Section 114AA of the Customs Act, 1962. The facts of the case are that M/s. Navkar Enterprises had filed Bill of Entry for clearance of 600 units of Sony Bravia 40" with assessable value of Rs. 74,22,894/- and duty payable Rs. 21,85,375/-. On investigation, it was found th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E, Goa - 2004 (173) ELT 488 (Tri.-Mumbai). He further submits that the goods were confiscated and allowed to be re-exported. Accordingly, the goods were re-exported. For this reason also, penalty should not be imposed. He placed reliance on the judgment of the Chennai Bench of this Tribunal in the case of SDS Ramcides Crop Science Pvt. Ltd. vs. CC, Chennai-II - 2018 (359) ELT 239 (Tri.- Chennai). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of SDS Ramcides Crop Science Pvt. Ltd. (supra), I find that the penalties imposed upon the appellant deserve to be reduced. Accordingly, I reduce the penalty of Rs. 50,000/- imposed under Section 112(a) to Rs. 25,000/- and penalty of Rs. 1,50,000/- imposed under Section 114AA is reduced to Rs. 50,000/-. Accordingly, the appeal is partly allowed in the above terms. (Pronounced in court on 17.5 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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