2015 (2) TMI 420

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.... come in appeal against the Order-in- Appeal No. 15-16(OPD)/Cus/JPR-II/201 passed by the Commissioner (Appeals), Jaipur-II. The Commissioner (Appeals) after looking into the matter and hearing both sides has reduced the penalty on Shri Ashok Charan from Rs. 2 lakh to Rs. 1 lakh imposed under section 114(iii) of the Customs Act, 1962. 2. Ld. Counsel says that the appellant was not involved in th....

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....e knowledge of the exporter. The goods were found to be old and used and purchased from the open market and claim of drawback was later on withdrawn by the exporter. This clearly brings out that without knowledge of the exporter, the appellant has been made claim of drawback by mis-declaring the handicraft/furniture as antique. He submitted that the penalty has already been reduced by the Commissi....