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2011 (3) TMI 1205 - CESTAT, MUMBAIEPCG licence - misdeclaration of value of the capital goods - lower value than what was shown in the proper invoice of the supplier was entered by the importer in the Bill of Entry, which resulted in payment of duty at concessional rate on the declared value - Held that:- Wrong declaration of value of the imported goods would mean misdeclaration and the same would attract confiscation of the goods under Section 111(m) of the Act, importer, by misdeclaring the value of the goods in the Bill of Entry, rendered themselves liable to be penalized under Section 112 of the Customs Act. Whether they had any intention to evade payment of duty or not is immaterial as it is settled law that no mens rea is required for penalty under Section 112, quanta of fine reduced and penalty - reduce the quanta of fine and penalty to Rs.5 lakhs and Rs.1 lakh respectively. The importer shall pay these amounts at the earliest, whereupon the relevant Bank Guarantee shall be returned to them. CHA - CHA did not obtain authorization from the importer - CHA abetted the offence committed by the importer - Held that:- As regards the first charge, it was, at best, a ground for action against the CHA under the Customs House Agents Licensing Regulations, 2004 rather than under Section 112 of the Customs Act. With regard to the second charge, no question of holding the CHA liable to be penalized inasmuch as they cannot be held to have been abetted any offence of the importer, penalty on the CHA stands vacated
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