Penalty should not be imposed upon them under
Section 114A and 114AA of the Customs Act, 1962, as
discussed in paras above ;
(A1) Now, therefore ... penalty should not be
imposed upon them under Section 112 and/or 114AA of the
Customs Act, 1962, as discussed in paras above
whose name DFIA was
Delhi (ICD section issued based on
TKD) 114AA) fake/forged/fabricated export
documents. The DFIA has been
cancelled ab initio ... Enterprises) (under syndicate indulging in
delhi section fraud/forgery/fabrication of export
114AA) documents as well as TRA
14 C/53157/2018 18.02.2016 15.05.2018 20th
Dadasahab Bhadkamkar Marg, Lamington Road, Grant Road,
Mumbai - 400007 under Section 114AA of the Customs Act,
1962;
15. I impose a penalty ... Gajo Singh, At Behradih, PO Pathaldiha, District
Koderma, Jharkhand - 825410 under Section 114AA of the
Customs Act, 1962;
16. I do not impose any penalty
114A
2017
(ii)30,00,000u/s114AA
2. ICD,TKD,New 14-10-2014 12,41,304/- (i)12,41,304/-u/s114A ... Delhi
(ii)3,00,000/-u/s114AA
3. Chennai Sea 15-11-2014 4,086/- (i) 4,086/-u/s114A
Port
Shri Mayur Ranjan@Vijay and Shri Yoding@Chan respectively under Section 114AA of the Act 1962. Penalties on Shri Ramehwar Sharma, Proprietor ... Exporter of Rs.50 lakhs each under Sections 114 and Section 114AA of the Act 1962 separately. It has also imposed penalty on Shri Suresh
Revenue was justified in imposing penalty under Sections
112 (d) and 114AA of the Customs Act, 1962 on the
appellant who was only a Customs ... that without admitting the guilt, the quantum of penalty
imposed under Section 114AA of Rs. 10,00,000/- was
without any basis when a penalty
knowledge. Thus, they are not
liable for penalty under Section 114A and
114AA as the fraud was perpetrated not by
them but by other persons ... other
requirements as expected of them; Invocation of
Section 112 , 114A or 114AA is not legally sustainable;
that no separate penalty is imposable on them
extent of
reducing the penalty imposed upon the appellant under section
114AA from Rs. 25,00,000/- to Rs. 13,68,819/- and reducing ... upon the appellant through
its Proprietor Shri Sandeep Kumar Goyal under section 114AA.
5. Aggrieved, the appellant appealed to the Commissioner
(Appeals
Commissioner further imposed a penalty
of Rs.9,00,000/- under Section 114AA of the Customs Act,
1962. The appellant is before us against ... aside.
The appellant has further contested the imposition of penalty
under Section 114AA of the Customs Act as they had not
knowingly or intentionally used
imposed penalties under Section 112(a) as
well as under Section 114AA of the Customs Act, 1962. In
appeal, the Commissioner (Appeals) set aside ... penalty
imposed under Section 114AA . Aggrieved, the department is
now before the Tribunal against the order of Commissioner
(Appeals) who has set aside the penalty
