2023 (3) TMI 182

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....r, Advocate for the Appellant Shri D. S. Mann, Authorized Representative for the Respondent ORDER Per: Anil G. Shakkarwar Brief facts of the case are that the appellant is engaged in the business of customs clearance. The appellant had filed two shipping bills bearing No. 6089489 and 6089490 both dated 11.08.2006 on behalf of M/s Shaina Enterprises and the check-list and the Annexure-C were....

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....ith penalty of Rs. 02 lakhs under Section 114(i) of the Customs Act, 1962 and another penalty of Rs.1.0 lakh under Section 117 of the Customs Act, 1962. Aggrieved by the said order, the appellant preferred an appeal before the Commissioner (Appeals). The Commissioner (Appeals) did not interfere in the Order-in-Original. Therefore, the appellant is before this Tribunal. 2. Learned Counsel for the ....

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....records and submissions made by both the sides. I have also gone through the discussions and finding in the Order-in-Original. I find that in para 29 of the Order-in-Original, the original authority has held that the appellant were liable for penalty under Section 117 of the Customs Act, 1962 and subsequently ordered imposition of penalty of Rs.2.0 lakhs under Section 114(i) of the Customs Act, 19....