TMI Blog2013 (10) TMI 35X X X X Extracts X X X X X X X X Extracts X X X X ..... 14 of the Customs Act provides for penalty for attempt to export goods improperly. The section covered imposition of penalty without mens rea and also on mens rea - When the law provides that penalty shall be imposable for commission and/or omission of an act without any mens rea such shall be imposable irrespective of any mens rea as held by the hon'ble apex Court in the case of Gujarat Travancore Agency, Cochin Vs. Commissioner of Income Tax Kerala, Ernakulam [1989 (5) TMI 1 - SUPREME Court ] - Penalties imposed for the omission on the part of the appellant in wrongly declaring the Chapter Heading under the drawback schedule which led to the claim of ineligible drawback, therefore, cannot be faulted. There was no deliberate attempt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be and allowing drawback only to the extent permissible for goods falling under 8307. Consequently, an amount of Rs. 5,41,023/- paid by way of drawback along with interest of Rs. 95,153/- was recovered from the exporter. The adjudicating authority also imposed a penalty of Rs. 50,000/- on the appellant-CHA under the provisions of Section 114(iii) of the Customs Act, 1962. Aggrieved of the said order, the appellant filed an appeal before the lower appellate authority, who vide the impugned order rejected the appeal. Hence the appellant is before me. 3. The learned counsel for the appellant submits that in the instant case, there is no deliberate commission or omission on the part of the appellant, to mis-declare any goods in order to avai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. It is an undisputed fact that the appellant-CHA filed the drawback shipping bill on behalf of their exporter and a higher rate of drawback was claimed which was not eligible or admissible. As per Central Excise invoices and ARE-1, the goods were classifiable under Chapter Heading 8307 whereas in the drawback shipping bill classification claimed is 7307 and/or 7222 which attracted a higher rate of drawback of 1 1/2 % /2% as against the eligible drawback of 1%. The exporter in this case has admitted to the wrong claim of drawback and has paid back the excess drawback along with interest. Section 114 of the Customs Act provides for penalty for attempt to export goods improperly. The said Section reads as follows: "Any person who in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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