2007 (9) TMI 242

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....Balani, Advocates, for the Appellant. Shri Ajay Saxena, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - We have heard both sides on the appeals against imposition of penalty of Rs. 2,00,000/- each upon the appellants herein under the provisions of Section 114(iii) of the Customs Act, 1962. The case of the department is that M/s. Zebra Textiles & Garments over-inv....

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....pon the said appellants under Section 114 on the finding of the aiding and abetting the exporting firm in procuring the fraudulent higher drawback. However, the various reasons discussed by the adjudicating authority, as detailed above, only indicate that there may be some procedural infractions or violations of CHA regulations but do not reflect upon the fact that all these persons were aware of ....

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....pon the appellants and allow their appeals with consequential relief to them." 3. Although valiant efforts were made by the learned SDR to try and establish that knowledge of over-invoicing was available with the appellants herein, and relying upon the decision of the Hon'ble Delhi High Court in Satish Gupta v. UOI - 2007 (212) E.L.T. 178, and they were, therefore, liable to penalty under Secti....