2016 (2) TMI 98

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....sioner (AR) ORDER Per M V Ravindran This appeal is directed against Order-in-Appeal No: 735-736/MCH/ADC/GR. VB/2012 dated 10/09/2012 passed by the Commissioner of Customs (Appeals), Mumbai Zone-I. 2. Heard both the sides and perused the records. 3. The issue involved in this case is whether penalty imposed on the appellant under the provisions of Section 112(a) of the Customs Act, 1....

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....it that the act of commission and mis-statement with intention to evade duty is confirmed. It is also his submission that this point was not taken up before the lower authorities. 6. On considering the submissions made by both the sides and on perusal of the records, I find that the demand of differential duty, in the case in hand is under Section 28 of the Customs Act, 1962 read with Section 1....