2017 (5) TMI 1279

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....R Per: Anil Choudhary The present appeals are filed by the appellant-assessee against Order-in-Original No.21/Com/Noida/2009 dated 14/05/2009 passed by Commissioner of Central Excise & Customs, Noida. 2.   The issue in these appeals filed by the appellant-CHA is that the appellant-CHA have challenged the penalty imposed by the learned Commissioner under Section 114 (i), of Custo....

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..... Trade opinion was also obtained which points out that there was substantial difference in the prices between non-Basmati rice variety and Basmati rice variety, found in the consignments. The goods were put under detention. Subsequently, statement of the exporter was recorded, who stated that he had placed order for Basmati rice on the supplier. After some initial loading, he entrusted the work o....

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....at there is some contradiction in the statement of the CHA appellant and his manager Sushil Mallik, the penalty was imposed under Section 114 (i) of Customs Act, 1962. 4.   Being aggrieved, the appellant CHA is before this Tribunal on the ground that there is no basis on which the Commissioner have observed that the appellant CHA have acted in a very callous manner, deliberately misle....