TaxTMI 
TaxTMI 
2006 (8) TMI 480
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....tes, for the Appellant. Shri Umashankar, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - All the three appeals challenging imposition of personal penalties imposed upon them under the provisions of Section 114(iii) of the Customs Act, 1962 are being disposed off by a common order, as they arise out of the same impugned order passed by the Commissioner of Customs....
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....djudicating authority has arrived at a finding that the said Manjrekar was in full and conscience knowledge of the fact of over valuation of the export consignment. 3. As regards Shri S.C. Dubey, who has been imposed a personal penalty of Rs. 6 lakhs, the Commissioner has held against him on the ground that he actually handled the export documents and the same were prepared in his office. ....
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....ing for the appellants and Shri Umashankar, Ld. SDR we find that the penalties have been essentially imposed upon the said appellant under Section 114 on the finding of the aiding and abetting the exporting firm in procuring the fraudulent higher drawback. However, the various reasons, discussed by the adjudicating authority, as detailed above, only indicate that there may be some procedural infra....