2016 (8) TMI 926

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....heshwari, Advocate for the appellants Present Mrs. Suchitra Sharma, A.R. for Revenue ORDER The appeal is against the order dated 2.11.2010 of Commissioner (Appeals), IGI Airport, New Delhi. The appellants are regular importers of 'connectors', falling under CTH85365090 which are eligible for exemption in terms of serial No. 244 of Notification No. 21/2002-Cus dated 1.2.2002. Certa....

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....ucing penalty of Rs. 5 lakhs to Rs. 1 lakh. Aggrieved by this order, the appellant is before us. 2. Ld. Counsel for the appellant submitted that the appellants have been importing these items in bulk through port also and have paid duty without claiming any exemption. However in respect of small consignments imported through courier for which they have authorized M/s DHL Express India Pvt. Ltd.....

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....imposed on the appellant for such mistake is harsh and in fact, the Id. Commissioner (Appeals) himself recorded that appellants have shown "less intense extent of mens rea" and hence reduced penalty to Rs.l lakh. Ld. Counsel prayed for total waiver of penalty keeping in view the bona fide nature of mistake. The duty liability with interest is not contested. 3. Ld. A.R. for Revenue reitera....