2023 (3) TMI 545

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....rwal, Superintendent (AR)   RAMESH NAIR This appeal is directed against Order-In-Appeal No- OIA-AHD-CUSTM- 000-APP-350-19-20 dated 18.09.2019 passed by the Commissioner of Customs (Appeals) whereby penalties imposed upon the appellant for Rs. 5 Lakhs each under Section 114 (iii) and Section 114AA respectively of the Customs Act, 1962 was upheld. The case of the department against the appel....

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....with the help of present appellant split the consignment into 8 shipping Bills. The charge on the appellant is that despite this splitting of the consignment, he has neither enquired nor informed to the Customs Department. Therefore, he was made liable for penalty under Section 114(iii) and Section 114AA. 2. Shri. D K Trivedi, Learned Counsel appearing on behalf of the appellant submits that the ....

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....the impugned order. 4. I have carefully considered the submission made by both the sides and perused the records. I find that the exporter has made a serious offence by mis-declaring the quantity i.e. against 30,000 pairs declared in the export document only physical quantity found 405 pairs. Moreover, the value was also shown exorbitantly high. I find that though the appellant has acted as CHA a....