2007 (12) TMI 226

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..... pal Bench, New Delhi in C/Appeal No. 55/2007-SM. 2. The Appellant is a customs house agent and he was acting on behalf of M/s. Khyati International. It was found by the Customs authorities that the exported goods were over-valued by M/s. Khyati International and that the Appellant had signed relevant documents in this regard. It was further found that the higher value was declared only to avail .....

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..... ills, check list, invoices. Form 80F, etc. On this basis, the Tribunal rejected the appeal of the Appellant. 4. Learned Counsel for the Appellant has now urged before us that the show cause notice issued to the Appellant does not allege violation of Section 113 of the Customs Act, 1962 (the Act) and therefore, penalty under Section 114 of the Act is not sustainable. 5. We find that this argume .....

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