2023 (3) TMI 545

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....or the Respondent : Shri. Rajesh K Agarwal, 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....

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....s Squire Enterprises, Noida the exporter 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 o....

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....ndent (Authorized Representative) appearing on behalf of the revenue reiterates the finding of 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....