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TMI Blog2018 (3) TMI 366X X X X Extracts X X X X X X X X Extracts X X X X ..... cates. The penal provision in section 114 is liable to be invoked for any act of omission or commission in relation to the goods that are held liable for confiscation. No evidence has been brought on record to establish that mis-declaration of value was enabled by the certified cost of production or that the proper officer was, thereby, led to accept the declared value - penalty set aside - appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had shipped goods against twenty one shipping bills that were subject to proceedings for alleged over invoicing and had been held liable for confiscation under section 113 of Customs Act, 1962 in the impugned order. The claim of the exporter for ineligible DEPB credit on these over-invoiced goods was also denied. 3. Learned Counsel for appellant drew our attention to the imposition of penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is lawyer s arguments I the personal hearing on 11.05.2007 that the proposed penalty under section 114 of the Customs Act did not apply to him as he was under no obligation to issue the certificates for DEPB Scheme, exports, etc. In his wisdom, he cited the entire Section 114 and however missed the point that the Section got 2 aspects, namely the committal of the main acts leading to confiscation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ke into account the lack of any connection of the appellant with the export goods. 4. Learned Authorized Representative reiterated the findings of the original authority and submitted that incorrect reference to a provision should not vitiate proceedings if the penalty has been upheld by an empowered authority and after due consideration of all material factors. 5. We find from the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conclusion that acceptance of declared value was facilitated by these certificates. The penal provision in section 114 is liable to be invoked for any act of omission or commission in relation to the goods that are held liable for confiscation. No evidence has been brought on record to establish that mis-declaration of value was enabled by the certified cost of production or that the proper offic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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