2020 (2) TMI 1261

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....t. Shri Rama Holla, Supdt. (AR), for the Respondent. ORDER The present appeal is directed against the impugned order dated 25-8-2009 passed by the Commissioner of Customs whereby the Commissioner has imposed a penalty of Rs. 1,50,000/- (Rupees One Lakh Fifty Thousand only) on the appellant under Sections 114(i) and 114AA of the Customs Act, 1962. 2. Briefly the facts of the presen....

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....ad not given any instruction to the marketing staff to export the prohibited items. After considering the submission of the appellant, the Commissioner of Customs vide the impugned order confiscated the products with the option to redeem the rice and wheat products on payment of Rs. 4,00,000/- (Rupees Four Lakh only) and other products on payment of Rs. 1,50,000/- (Rupees One Lakh Fifty Thousand o....

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....he relied upon the decision in the case of Anchor Logistics v. CC - 2013 (290) E.L.T. 334 (Guj.). 5. On the other hand, the Learned AR defended the impugned order and submitted that the Commissioner has taken a very liberal view as far as imposition of penalty is concerned. He further submitted that export of prohibited item is admitted and the only defense of the appellant is that he had ....