2018 (9) TMI 1386

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....i Chavan, Assistant Commissioner (AR), for respondent ORDER Per: S.K. Mohanty Imposition of penalty under Section 112(b) of the Customs Act, 1962 on the appellant is the subject matter of present dispute. 2. Brief facts of the case are that M/s. DZ Card (India) Pvt. Ltd. imported certain consignments of "pre-printed plastic card with magnetic stripe without chip", by classifying the sa....

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....he duty liability and for imposition of penalty. Proposals have also been made for imposition of penalty on the appellant herein. The show cause notice issued by the department was adjudicated vide the impugned order dated 20.11.2009, wherein the proposals made in the show cause notice were confirmed. The impugned order has imposed penalty of Rs. 25,000/- on the present appellant under Section 112....

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....s. 6. On perusal of the impugned order, we find that based on the statement recorded under summon from the Country Manager of the importer, penalty was imposed on the appellant. The impugned order has recorded the findings that the Country Manager of the importer had stated that the new CHA had advised him to claim the wrong classification for a lower duty incidence. However, on perusal of the ....