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2022 (12) TMI 986 - AT - CustomsImposition of penalty under Section 114 of the Customs Act, 1962 - undervaluation - alleged violation of Regulations 11(n) and 11(d) of the Customs Brokers Licensing Regulations, 2013 - HELD THAT:- Section 114 of the Customs Act, 1962 prescribes imposition of penalty on any person who, in relation to any goods, does or omits to do any act, which act or omission would render such goods liable for confiscation under Section 113, or abets the doing or omission of such an act. Unfortunately, in the case on hand, the only allegation is undervaluation of the goods for which the same were held liable for confiscation under Section 113(i) and 113(ia) of the Customs Act. Here, in the case on hand, in the guise of re-determination of value of goods, the Adjudicating Authority has not given any justifiable reasons except adopting the valuation in terms of Rule 6 ibid. after rejecting the FOB value in terms of Rule 8(1) ibid. Rule 8 authorizes the proper officer to reject the declared value when he has the reason to doubt the truth or accuracy of the same and from a reading of the Adjudication Order, there are no reasons brought on record as to the doubts about the truth or accuracy of the value declared in relation to the export of goods. The Customs Broker, in the facts of this case, cannot be fastened with a liability under the Customs Act, more so having alleged a different violation altogether. The imposition of penalty on the appellant / Customs Broker is bad in law - Appeal allowed.
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