2019 (6) TMI 1532

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ized Representative for the Respondent ORDER PER: S.K. MOHANTY Briefly stated, the facts of the case are that the appellant herein had filed the shipping bills dated 02.11.2011, describing the goods as ladies garments. However, during examination of goods, the shed staff found that the appellant has declared the value of subject goods on the higher side. It was also observed that in respect ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of fine of Rs. 6 Lakhs under the provisions of Section 125(1) of the Customs Act, 1962. The impugned order also imposed penalty of Rs. 4 Lakhs on the appellant under Section 114 (iii) ibid. Feeling aggrieved with the impugned order, the appellant has preferred this appeal before the Tribunal. 2. Heard both sides and perused the records. 3. We find that the proceedings were initiated against the ....