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2009 (6) TMI 807 - AT - CustomsPenalty on CHA and his employee - mis-declaration of the quantity, quality and value of sub-standard goods - Held that: - penalties were imposed under Section 114 of the Customs Act which provides that any person who, in relation to any goods, does or omits to do any act which act or omission would render such goods liable to confiscation under Section 113, or abets the doing or omission of such an act, shall be liable for penalty. In the present case, there is no material available on record that the appellants did anything or committed anything in connivance or with the knowledge of the exporter. So, in the facts and circumstances of the case, in our view, the imposition of penalties under Section 114 of the Act are not warranted - there is no material available that the CHA and his employee had any knowledge on the quality, quantity and value of the export goods - penalty set aside.
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