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2006 (2) TMI 489 - AT - CustomsConfiscation of the goods - Improperly exported - Penalty u/s 114 - Mis-declaration of value and description of the goods - Custom House Agent required to make any declaration of the value? - HELD THAT:- From the plain reading of section 113, it would be clear that the penalty can be imposed only if there is mis-declaration of value and description of the goods that are sought to be exported. In this case the appellant is only a CHA and he is not required to make any declaration of the value nor is he required, under the law to file description of goods. His role is limited to facilitate the proper filing of the documents as received from the exporter. He is not required to go in to the authenticity of the value of the goods etc. His job is confined to the submissions of the papers as given by the exporter and to identify the exporter to the authorities which he did so when the goods were examined by the authorities. The Exporter was physically present when the authorities examined the goods. To my mind, in this case the CHA has acted in a responsible way by producing the exporter who had filed the documents for export of goods. No motive could be attributed to the appellants in this for imposition of penalty u/s 114 of the Customs Act, 1962, as there are no specific allegations as to the commission and omissions of the appellant with knowledge. The issue in this case is squarely covered by the decision of the Division Bench’s order in the case of Vetri Impex v. CC, Tuticorin [2004 (5) TMI 170 - CESTAT, CHENNAI]. Thus, the impugned order is liable to be set aside. I do so and allow the appeal.
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