2016 (11) TMI 1138

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....a Reddy, JC (AR), For the Respondent Order Both the appeals are arising out of a common impugned Order-in-Appeal dt. 15.4.2015 and hence they are taken up together for disposal. 2. In both these appeals, the appellants are against the imposition of penalty imposed by the lower authorities. The adjudicating authority vide OIO dt. 23.12.2014 imposed penalties of Rs. 2 lakhs and Rs. 25,000/-....

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....a declaring the value as furnished in the respective invoices. There were 27 Bills of Entry filed from the year 2008 to November 2011. The said B.Es were assessed provisionally in terms of Section 18 of the Customs Act 1962 on the basis of Test Bond and test report. However, three Bills of Entry filed by M/s.BMW and one Bill of Entry filed by M/s.AMI were assessed finally. The investigation reveal....

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....ity Chemicals Pvt. Ltd. 4. Ld. Counsel appearing for the appellant submits that the penalty is not all imposable on both the appellants as there is no allegation in the SCN and provisions of Section 114AA of the Act cannot be invoked. He submits that when the learned Commissioner (Appeals) in the impugned order held that Section 114AA is not invokable in the facts of this case, he should have s....