2019 (8) TMI 1384

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....istant Commissioner (AR), for the Respondent. ORDER [Order per : D.M. Misra, Member (J)]. - This is an appeal filed against Order-in-Appeal No. 122/Mumbai-III/2010, dated 19-8-2009 passed by the Commissioner of Customs (Appeals), Mumbai-III. 2. Briefly stated the facts of the case are that the appellant had filed 14 shipping bills declaring the FOB value of the respective products as set o....

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....r (Appeals) recorded that there could be a maximum penalty of Rs. 1.00 lakh under Section 117 of the Customs Act, but he chose to confirm the penalty of Rs. 1,40,000/-. 4. Learned AR reiterated the findings of the Learned Commissioner (Appeals). 5. We find that while finalizing the assessment of the export goods the adjudicating authority has accepted the FOB value as declared by the a....