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2023 (12) TMI 533 - AT - CustomsLevy of penalty u/s 114(iii) of the Customs Act, 1962 and Section 114AA of the Customs Act, 1962 - export of goods at highly over invoiced values - availing undue export incentives - HELD THAT:- All merchandise entering or leaving the country must do so through authorised entry/exit ports, report to Customs, and follow all applicable laws and regulations, including paying any customs that may be due. Infractions are also subject to civil and criminal fines, according to the Customs Act. Criminal liability can result in incarceration and financial penalties, while civil liability can result in monetary fines and the seizure of property. The nature of the punishment depends on the gravity of the offence, with penalties for improper import or export of goods outlined in Sections 112 and 114 of the Customs Act. A perusal of the provisions of section 114 and 114AA makes it clear that any action by any person which renders imported or exported goods to confiscation is liable for penal action under section 114 of the Customs Act. In addition, any person who has signed a false or incorrect document is liable for penalty under section 114AA of the Customs Act. The Customs Act deals with the "Confiscation of goods and conveyances, and imposition of penalties". It is further significant to note that the Legislature has simplicitor used the word "any person" to fasten the liability of a penalty. The Customs Act has not defined the word "person" and, therefore the definition and rules of interpretation contained in the General Clauses Act, 1897, can be taken recourse to. Hon'ble Apex Court in the case of OM PRAKASH BHATIA VERSUS COMMISSIONER OF CUSTOMS, DELHI [2003 (7) TMI 74 - SUPREME COURT] dealt with the over invoicing of export goods, and held that, when the importation or exportation, of the goods are subjected to certain prescribed conditions to be fulfilled either before or after clearance of the goods, and if those conditions are not fulfilled, the said goods would be considered as prohibited goods and Sections 2(23), 11 and 113(d) of the Customs Act, 1962 would come into play and the exporters would be liable for penalty - In a catena of decisions of the Tribunal in respect of cases of over valuation of export goods for benefit under export incentive schemes, the imposition of penalties under Section 114 of the Customs Act, 1962 has been upheld. Delay in adjudication - HELD THAT:- It is noted that there were several noticees in the show cause notice, which by itself would lend to the delay in adjudication. We are not inclined to accept this contention of the learned counsel. The impugned order is upheld - appeal dismissed.
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