2024 (8) TMI 673

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....epresentative, for the Respondent. ORDER In the present appeal, Appellant is challenging the penalty of Rs. 1,00,000/- imposed on the Appellant under Section 114(1) of the Customs Act, 1962. When the matter came up for hearing, none appeared on behalf of the appellant. As per the records, the appeal was posted on 28-6-2023, 4-8-2023 and thereafter posted today. Hence appeal is taken up for h....

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....ther in the SCN nor in the impugned order that Appellant was aware about the presence of Muriate of Potash in the container while arranging lorries for shipment of the goods. Though it is admitted that the Appellant had arranged lorries, same cannot be a reason for imposing penalty under Section 114(i) of the Customs Act, 1962. It is further finds that while recording statement from the Appellant ....