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Issues:
The issues involved in the judgment are the penalty imposed on the Customs House Agent (CHA) under Sections 114 and 117 of the Customs Act for alleged misdeclaration of value of goods for export, leading to confiscation and penalties. Issue 1: Penalty Imposed on CHA under Sections 114 & 117 of the Customs Act The appellants, acting as CHA for an exporter, were penalized for alleged misdeclaration of the value of exported goods. The Customs officers doubted the declared value of the goods and estimated a lower value based on examination and market inquiry. The department issued a show-cause notice proposing to revise the value, confiscate the goods under Section 113, and impose penalties under Sections 114 & 117. The penalty imposed on the CHA was contested, arguing that there was no evidence of their involvement in overvaluing the goods. The Tribunal noted that the CHA's role was to verify declared values against relevant invoices, not to determine market value. Citing precedents, it was concluded that Section 114 could not be invoked against the CHA as they did not abet the misdeclaration. Additionally, Section 117 could not be applied alongside Section 114. Therefore, the penalty on the CHA was set aside, and their appeal was allowed. Final Decision: The impugned order imposing a penalty on the CHA under Sections 114 and 117 of the Customs Act was set aside, and the appeal of the CHA was allowed.
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