2018 (1) TMI 1097

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....anty These appeals are directed against the impugned order dated 22.9.2016 passed by the Commissioner (Appeals), Customs, Central Excise & Service Tax, Bhopal. 2. The brief facts of the case are that the appellant M/s Commercial Synbags Ltd. is engaged in the manufacture of Flexible Intermediate Bulk Container (FIBC) and Polypropylene Woven Fabrics (PWF), falling under Chapter sub-Heading 63053....

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....cise duty liability and for imposition of penalties. The show cause notice dated 8.3.2013 issued by the department was adjudicated vide order dated 10.6.2014, wherein four bundles/packages of FIBC valued at Rs. 1,89,960/- was confiscated under Section 113 of the Customs Act, 1962, with the option to the appellant company to redeem the same on payment of redemption fine of equivalent amount under S....

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.... of the Central Excise Act, 1944 and Section 114 of the Customs Act, 1962. 3. Heard both sides and perused the records. 4. I find that the appellant has filed the wrong declaration with regard to the export of goods mentioned in the bill of export inasmuch as against 16 rolls of PP woven fabrics, only 12 rolls of PP woven fabrics and 4 rolls of FIBC were actually loaded for export. Thus, it is t....

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....e. Since wrong filing of declaration is due to the lapses of the concerned person and is not attributable to any suppression, fraud, collusion etc., I am of the view that the penalty cannot be imposed under Section 11AC of the Act on the appellant company. Accordingly, penalty imposed is set aside. 6. However, I find that the order imposing penalty on the appellants under Section 114 of the Custo....