https://www.taxtmi.com/caselaws?id=236099 The Tribunal reduced the penalty amount imposed under Section 114 of the Customs Act from Rs.1,58,413/- to Rs.9,000/-, emphasizing the discretion of adjudicating officers in penalty imposition based on the gravity of the offense. The appellant was directed to pay the reduced penalty amount and the appeal was partially allowed. en-us Wed, 30 Jan 2013 00:00:00 +0530 Thu, 22 Aug 2013 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236099 The Tribunal reduced the penalty amount imposed under Section 114 of the Customs Act from Rs.1,58,413/- to Rs.9,000/-, emphasizing the discretion of adjudicating officers in penalty imposition based on the gravity of the offense. The appellant was directed to pay the reduced penalty amount and the appeal was partially allowed. Case-Laws Customs Wed, 30 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236099