2016 (5) TMI 186

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.... ORDER This appeal is filed against Order-in-Appeal No. 100/Mumbai- III/2013, dated 19-2-2013 passed by the Commissioner of Customs (Appeals), Mumbai-III. 2. Despite notice none appeared on behalf of the appellant nor is there any request for adjournment. This matter was adjourned twice for non-representation from the appellant's side. On perusal of the records, I find that the appeal coul....

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....rrect document for arriving at the correct duty liability. 4. After considering the submissions made by the learned Departmental Representative and on perusal of the records, I find that both the lower authorities erred in imposing penalty on the appellant under Section 117 of the Customs Act, 1962 for more than one reason. Firstly, the appellant is a courier and has filed courier bill of en....