https://www.taxtmi.com/caselaws?id=446509 CESTAT Allahabad dismissed revenue's appeal challenging penalty reduction under Section 114 of Customs Act. The case involved misdeclaration of export goods where appellant colluded with DTA supplier to export confiscatable goods. Commissioner (Appeals) reduced penalties imposed on respondents after examining show cause notice and finding insufficient evidence of guilt. CESTAT held that penalty imposition under Section 114 is discretionary, not mandatory, and Commissioner's exercise of discretion to reduce penalties was neither arbitrary nor malafide. The tribunal relied on precedents establishing that adjudicating authorities have discretion to impose lesser penalties than maximum provided, and such discretion should not be interfered with unless exercised arbitrarily. en-us Fri, 17 Nov 2023 00:00:00 +0530 Mon, 04 Dec 2023 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446509 CESTAT Allahabad dismissed revenue's appeal challenging penalty reduction under Section 114 of Customs Act. The case involved misdeclaration of export goods where appellant colluded with DTA supplier to export confiscatable goods. Commissioner (Appeals) reduced penalties imposed on respondents after examining show cause notice and finding insufficient evidence of guilt. CESTAT held that penalty imposition under Section 114 is discretionary, not mandatory, and Commissioner's exercise of discretion to reduce penalties was neither arbitrary nor malafide. The tribunal relied on precedents establishing that adjudicating authorities have discretion to impose lesser penalties than maximum provided, and such discretion should not be interfered with unless exercised arbitrarily. Case-Laws Customs Fri, 17 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446509