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2014 (3) TMI 14 - AT - CustomsPenalty under Section 114(i) and 114AA - Mis declaration of goods - export of fertilizer grade Potassium Chloride (Muriate of Potash - MOP) by declaring it as industrial salt, chemical grade (sodium chloride) - Held that:- all the persons on several occasions had stated the appellant’s name and there is a material evidence like invoice and shipping bill, where the appellant’s sister’s address is mentioned. The appellant failed to give any satisfactory explanation for use of the sister’s address except disowning the goods and denial the contents of statement of co-noticees. In my considered view the material evidence available in this case are sufficient for imposition of penalty on the appellant. Section 114AA provides penalty for use of false and incorrect material. It is evident that M/s. Sharmi Export Co. signed or used the declaration of export of goods. The charge in this case is mainly that the appellant does or omits to do any act which act or omission would render such goods liable to confiscation under Section 113 of the Customs Act, 1962. Therefore, the penalty imposed under Section 114(i) is justified - I set aside the penalty imposed under Section 114AA of the Customs Act, 1962 and uphold the penalty imposed under Section 114(i) of the Customs Act, 1962 - Decided partly in favour of assessee.
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