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1. Confiscation and penalty imposed under the Customs Act, 1962 for mis-declared goods attempted to be exported. Analysis: The judgment by the Appellate Tribunal CEGAT, Bangalore involved the case of a sole proprietor of a firm and an employee working in the firm who were penalized for attempting to export mis-declared goods. The Collector of Customs had ordered the confiscation of the goods and imposed penalties on the individuals and the Custom House Agents under relevant sections of the Customs Act, 1962. The appellants contested the penalties, arguing lack of evidence of knowledge on the part of the proprietor and emphasizing a mix-up of export consignments as the reason for the discrepancies found. The Tribunal considered the arguments presented and analyzed the case in detail. The Tribunal noted that the learned Advocate for the appellants contested the penalties imposed, claiming lack of evidence of knowledge on the part of the proprietor who was not present at the scene of export. They argued that the penalties were excessive considering the circumstances of the case, emphasizing that the misdeclaration was a result of a genuine mix-up rather than intentional wrongdoing. The Tribunal examined the evidence presented and considered the arguments made by both sides to reach a decision on the appropriate penalties to be imposed. The Tribunal further analyzed the case in light of the dismissal of a case filed by the proprietor regarding penal action by the Division Bench of the Karnataka High Court. The Tribunal found a case for penalty on the person in charge of exports and the proprietary firm for attempting to export goods different from those declared. After a detailed examination of the facts and circumstances, the Tribunal decided to reduce the penalties imposed on the proprietor and the employee, considering the lack of direct knowledge or involvement of the proprietor in the misdeclaration. The penalties were adjusted based on the Tribunal's assessment of the situation, with the proprietor's penalty reduced to Rs. 1.5 lakhs and the employee's penalty maintained at Rs. 1 lakh. In conclusion, the Tribunal partly allowed the appeal of the proprietor by reducing the penalty imposed on him under the Customs Act, 1962. The confiscation of the goods and the redemption fine on the goods belonging to his firm were confirmed. On the other hand, the appeal of the employee was dismissed, as the Tribunal found no reason to interfere with the penalty imposed on him. The judgment provided a detailed analysis of the case, considering the arguments presented and the evidence available to reach a fair decision on the penalties imposed under the Customs Act, 1962.
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