2025 (7) TMI 1873

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....inesh Nanal, Dy. Commissioner, Authorised Representative for the Respondent ORDER Imposition and confirmation of penalty of Rs.2,00,000/- under Section 117 of the Customs Act, 1962 on the Appellant-Exporter for mis-declaration on the Airway Bills for multiple times in respect of 43 consignments is assailed by the Appellant in this appeal. 2. Briefly stated, facts of the case, as reveals f....

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....r. 3. I have heard submissions from both the sides and gone through their notes of submission. At the outset, it is to be seen as to for contravention of which provision penalty is prescribed under Section 117 of the Customs Act, 1962. It reads: "Section 117 - Penalties for contravention, etc., not expressly mentioned Any person who contravenes any provision of this Act or abe....

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....on is noticeable here except that learned Commissioner (Appeals) has dragged Sub-Section 3 Clause (b) instead of Clause (a) of Section 50 of the Customs Act (introduced through an Amendment made in 2018) in his order which prescribes for authority and validity of documents instead of ensuring of accuracy and correctness of information in the Bill of Export. Even if it is accepted to be made applic....