TMI Blog2006 (2) TMI 489X X X X Extracts X X X X X X X X Extracts X X X X ..... e required, under the law to file description of goods. His role is limited to facilitate the proper filing of the documents as received from the exporter. He is not required to go in to the authenticity of the value of the goods etc. His job is confined to the submissions of the papers as given by the exporter and to identify the exporter to the authorities which he did so when the goods were examined by the authorities. The Exporter was physically present when the authorities examined the goods. To my mind, in this case the CHA has acted in a responsible way by producing the exporter who had filed the documents for export of goods. No motive could be attributed to the appellants in this for imposition of penalty u/s 114 of the Customs Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 3. Considered the submissions made at length by both sides and perused the records. I find from the records that the appellant has been penalised under Section 114 of the Customs Act, 1962 for confiscation of the goods under Section 113 of the Customs Act, 1962. In order to appreciate the correct position of the law the provisions of Section 113 has to be looked into which read as: SECTION 113. Confiscation of goods attempted to be improperly exported, etc. - The following export goods shall be liable to confiscation :- (a) any goods attempted to be exported by sea or air from any place other than a customs port or a customs airport appointed for the loading of such goods; (b) any goods attempted to be exported by land or inland water thr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i) any goods entered for exportation under claim for drawback which do not correspond in any material particular with any information furnished by the exporter or manufacturer under this Act in relation to the fixation of rate of drawback under section 75;] (j) any goods on which import duty has not been paid and which are entered for exportation under a claim for drawback under section 74; (k) any goods cleared for exportation which are not loaded for exportation on account of any wilful act, negligence or default of the exporter, his agent or employee, or which after having been loaded for exportation are unloaded without the permission of the proper officer; [(l) any specified goods in relation to which any provision of Chapter IVB or of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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