AKANKSHA ENTERPRISES Vs. C.C.

JUDGEMENT

(1.) THIS appeal is directed against the order -in -appeal dated 11.04.2005 that upholds the order in original wherein a penalty has been imposed on the appellants.

(2.) THE relevant facts that arise for consideration are that the appellant is a CHA and is registered with the Customs authorities as a CHA. One of the consignments sought to be exported by one M/s Around Impex was found to be overvalued and hence the authorities started investigation. The conclusion of the investigation resulted in show cause notice being issued to the M/s Around Impex for confiscation of the goods and imposition of penalty. The current appellant being a CHA was also issued a show cause notice for imposition of penalty under Section 113(h)(i)(ii) and 114 of the Customs Act 1962. The adjudicating authority imposed penalty of Rs. 50000/ - on the current appellants. On an appeal the appellate authority also concurred with the views of the adjudicating authority. Hence this appeal.

(3.) CONSIDERED the submissions made at length by both sides and perused the records. I find from the records that the appellant has been penalized under Section 114 of the Customs Act, 1962 for confiscation of the goods under Section 113 of the Customs Act, 1962. In order to appreciate the correct position of the law the provisions of Section 113 has to be looked in to which read as: SECTION 113. Confiscation of goods attempted to be improperly exported, etc. - The following export goods shall be liable to confiscation: