SHIRISH M. EDEKAR Vs. COMMISSIONER OF CUSTOMS, AHMEDABAD

JUDGEMENT

(1.) AFTER dispensing the condition of pre -deposit of penalty of amount of Rs. 10,000/ -, I proceed to decide the appeal itself inasmuch as the issue lies in a narrow compass.

(2.) THE appellant, during the relevant period, was export manager working for one M/s. Kobian Electronics India Pvt. Ltd. The said company filed a drawback of Rs. 57,000 approximately. However, on investigation, it was found that the said claim of export company is not in accordance with the law and during the investigation, the exporter withdrew their claim. Proceedings were initiated against the export firm as also the appellant.

(3.) THE Dy. Commissioner, in the impugned order, did not impose any penalty on the export firm neither confiscated the goods on the ground that the goods have already been exported and as such are not available for confiscation. However, he imposed penalty of Rs. 10,000/ - on the present appellant i.e. Manager of the firm under the provisions of Section 117 of the Customs Act. On appeal against the above order, Commissioner (Appeals) upheld the penalty but observed that the same should be taken as having been imposed under Section 114. The said order is impugned before me.