2006 (3) TMI 391

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..... Member (J)]. Challenge in the present appeal is only to personal penalty of Rs. 2,00,000/- (Rupees two lakhs only) imposed under Section 114 of the Customs Act, on the finding that they had mis-declared the exported goods to draw more benefit under DEPB Scheme. The ld. Advocate appearing for the appellants submits that the penalty for contravention of the provisions of Section 113(d) of the .....

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..... would apply in cases of prohibited goods and would not apply to the facts of the present case. Admittedly, goods in question are not prohibited for export and no export duty is leviable on the said goods. In this view of the matter, no interference is called for with the impugned judgment and order. Hence, this appeal is dismissed . Inasmuch as, the issue stand decided by the above decision of .....

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