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2017 (4) TMI 259 - AT - CustomsImposition of penalties u/s 114 0f CA - Held that: - the goods can be subject to confiscation if value is found to have been misdeclared. Penalty is imposed only if it is established that, in relation to the offending goods, some act is committed or is omitted to be done that leads to confiscation. Such act or omission has not been brought on record. Mere filing of bills or presentation of goods that were found to be liable to confiscation does not constitute act or omission referred to in section 114 because these are procedural requirements. None of the statements establish that the appellants were aware or participated in the procurement, packing or transportation of the goods - imposition of penalties not justified - appeal allowed - decided in favor of appellant.
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