ANKIT GOPAL AGARWAL Vs. COMMISSIONER OF CUSTOMS, COCHIN

JUDGEMENT

(1.) THE short point in this appeal is whether the penalty imposed on the appellant who is an NRI for certain violation with regard to the undervaluation, is legal.

(2.) THE learned Advocate invited my attention to the decision of the Tribunal in the case of Advance Exports v. CC, Kandla - 2007 (218) E.L.T. 39 (Tri. -Ahmd.) wherein in Para 11 the Tribunal has observed as follows :

(3.) ON the other hand, the learned Departmental Representative invited my attention to the decision of the same Bench in the case of Success Engineering v. CC, Kandla - 2007 (215) E.L.T. 220 (Tri. - Ahmd.) wherein the NRI was penalized and the penalty was reduced by the same Bench.