2016 (5) TMI 186

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....ommissioner (AR), for the Respondent. 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 ....

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....ed upon the proforma invoice which is an incorrect 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 appellan....