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2012 (11) TMI 305 - AT - CustomsPenalty u/s 114 – Following the decision of court in case of [Nichrome India Ltd. vs CCE 2009 (7) TMI 648 - CESTAT, MUMBAI] Held that:- There is no mens rea required for imposition of penalty under Section 114. Any action or omission on the part of any person which makes the goods liable to confiscation attracts penalty. Therefore, imposition of penalty on the exporter and the CHA for the omission on their part in exporting the goods before grant of LEO was in accordance with law. Value of goods under export is only about Rs. 8 lakhs, penalty reduced from Rs.1.00 lakh to Rs.40,000/- each on the exporter, M/s Electrotherm India Ltd. and on the CHA, M/s Sahil Freight Express Pvt. Ltd - order of the lower authority is upheld.
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