Appeal partly dismissed; Rs.1,00,000 penalty under s.117 Customs Act 1962 upheld for mis-declaration; remand for s.114 and Reg.13 reconsideration

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....Appellant's appeal dismissed in part: CESTAT upholds imposition of Rs.1,00,000 penalty under s.117, Customs Act 1962 for mis-declaration by a courier operator (consignment declared as copper wire contained prohibited red sandalwood) and for breach of Reg.12(1)(iii), CIER 2010. Tribunal finds original authority erred in refraining from imposing penalty under s.114; the s.114 and proposed action under Reg.13, CIER 2010 are remitted for fresh adjudication. Commissioner (Appeals) must afford appellant an opportunity of hearing on those proposals; Revenue is permitted to advance all grounds afresh. Order confirmed qua s.117, remaining directions set aside and matter remanded.....