2018 (3) TMI 1140

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...., Assistant Commissioner (AR) for the respondent Per: Ramesh Nair This appeal is directed against order-in-original passed by the Commissioner of Customs (EP), Mumbai whereby a penalty of Rs. 5 lakhs under Section 114(iii) of Customs Act, 1962 was imposed upon the appellant. 2. Brief facts of the case is that the appellant is one of the Director of CHA firm M/s Royale Cleford Pvt. Ltd. an....

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..... From the confessional statement of Suterwala dated 13.1.2006, discussed in para 25b, it is evident that he had the knowledge that the goods exported were of very low quality or cheap quality." 5. From the above finding of the Commissioner it is established that the appellant have not obtained the authorization from the exporters and also not verified the signatures of the Authorised persons o....