Penalty u/s 114(i) of Customs Act Overturned Due to Jurisdictional Issues and Res Judicata Principle.

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....Reduction in the quantum of penalty - Section 114(i) of the Customs Act, 1962 - abetment of falsely signed the invoices used for improper exportation - Jurisdiction of proceedings initiated by the DRI Officers - Penalty set aside on the ground of jurisdiction as well as principles res judicata - AT....