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2017 (3) TMI 448 - AT - CustomsImposition of penalty - appellant had exported goods which are mis-declared in weight and value and are held liable to be confiscated under the provisions of Section 113 of the CA, 1962 - Held that: - Mis-declaration of the goods in value is also seems to be proved against M/s M.N. Enterprises, proprietor. The grounds of appeal of M/s M.N. Enterprises only seeks to challenge the impugned order on the ground that the purchase price of the goods was as per the present market value. The adjudicating authority has clearly recorded a finding that it is not so - penalty upheld. As regards penalty imposed on M/s International Express Company, the CHA and its employee and partner, we find that the adjudicating authority has imposed penalty u/s 114(iii) only on the ground that the shipping bill in which the goods were exported or sought to be exported have been filed by the CHA and signed by its employee. In the entire order of the adjudicating authority there is nothing on record to show that the employee of CHA or the partner of CHA were aware of the fact that they were having any knowledge of the mis-declaration of the quantity and value of the goods - penalty dismissed. Appeal disposed off - decided partly in favor of appellant.
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