2017 (11) TMI 1046

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.... Singh and V.K. Singh, Counsels, for the Respondent. ORDER Heard Sri Krishna Agarwal, learned counsel for the appellant. 2. No one turns up on behalf of the respondent even in the revised call. 3. The appeal has been preferred against the order of the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as 'CESTAT') dated 9-4-2013 by which, upholding th....

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.... was imposed equivalent to the value of the confiscated goods under Section 114(iii) of 'the Act'. The Tribunal in reducing above penalty has recorded that the discrepancy of the goods was voluntarily disclosed by the parties to the Customs authorities and a request was made to call back the consignment as the bona fide mistake was detected. In these circumstances, the Tribunal holds that there wa....