2018 (9) TMI 508

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.... Chatru Singh, Assistant Commissioner (AR), for the Respondent. ORDER [Order per : Raju, Member (T)]. - This appeal has been filed by M/s. Union Clearing Service against imposition of penalty of Rs. 1 lakh under Section 114 of the Customs Act, 1962. 2. Ld. Counsel for the appellant argued that the impugned order holds that the appellant had abetted the exporter in the misuse of drawback sc....