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2015 (8) TMI 140 - AT - CustomsPenalty u/s 114 for abetment - Misdeclaration of goods - Held that:- Appellant has confessed in his statement under Section 108 ibid that he contacted Shri Sanjiv Rana to get IE code of a reputed company to export the impugned goods. He was aware that the impugned goods were not auto parts as he had a role in their transport and packing. The impugned goods have been confirmed to be prohibited for exports under the Antiquities & Art Treasure Act, 1972. The statements of Shri Rajiv Gupta and Shri Mukesh Rana, even if arguably not admissible as evidence in the absence of cross-examination, clearly corroborate the appellant’s own statement which further adds to the credibility of his (i.e., the appellant’s) statemen). It is, thus, obvious that the appellant was fully aware of the illegal nature of the goods attempted to be exported and the mis-declaration thereof. In the light of the foregoing analysis, I am of the view that the appellant is guilty of abetment of the attempted to export which attracts penalty under Section 114 of the Customs Act, 1962. Having regard to the fact and the role played by the appellant in the attempted illegal export and the nature of the impugned goods, I find that the penalty imposed is neither excessive nor arbitrary or perverse. Therefore, I do not find any reasonable ground warranting appellate intervention in the impugned order - Decided against the appellant.
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