2017 (11) TMI 168

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....o. 22238-22244/2017<br>Customs<br>Shri M.V.Ravindran, Judicial Member None (written submissons) N D George High Court Adv - For the Respondent Mr. Naveen Kushalappa, AR &nbsp;- For the Respondent ORDER Per : M.V.Ravindran All these appeals are taken up together for disposal by a common order, as the issue involved is common and in respect of different importers. 2.&nbsp;&nbsp; No....

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....ed which has resulted in undervaluation of the goods imported and consequent discharge of customs duty. He would submit that both the authorities have clearly recorded that the appellants herein had in fact abetted for the lower discharge of customs duty by indulging in such undervaluation by not including the freight in the assessable value. 4.&nbsp;&nbsp; The written submissions of the learne....

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....ul consideration of the submissions made, I find that the penalties imposed on the appellants under provisions of Sections 112(a) seems to be unwarranted as the findings of the first appellate authority on appeals filed before her are as under: "I find that the importer has categorically admitted their mistake and have paid the differential duty, interest and 25% of the duty as penalty under Se....

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....sions under Section 111, 113, 115, 118, 119, 120 and 121 of the Customs Act are invoked, the deeming provision as to the liability of the co-noticees shall not apply since Section 28(6) of the Customs Act, 1962 applies only in cases of amount short-levied, not levied or erroneously refunded. Since the present case involves the confiscation of goods under Section 111 of the Customs Act, 1962, I am ....