Imposition of penalties u/s 114(iii) of the Customs Act - Wrongful availment of the duty drawback - it...

Imposition of penalties u/s 114(iii) of the Customs Act - Wrongful availment of the duty drawback - it is not clear from the show-cause notice or the Order-in-Original that if there was any financial gain obtained by the appellant. In such circumstances, we find that the penalty imposed is very high. Penalty should be commensurate with the offence committed. - AT .....

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