2019 (8) TMI 1384

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.... Appellant. Ms. Trupti Chavan, Assistant 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 FO....

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....mits that even though the Learned Commissioner (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 authorit....