Penalty of penalty for abetment of the fraudulent export scheme...

Penalty of penalty for abetment of the fraudulent export scheme - The appellant was accused of misdeclaration and fraudulent export of ready-made garments in order to claim undue export incentives. - The CESTAT found that proper examination procedures were followed by customs officials. It noted that the responsibility for any irregularities in the examination process cannot be solely attributed to the customs official involved. - The CESTAT found evidence supporting the allegations of misdeclaration and fraudulent export. It noted the appellant's involvement in arranging fake documents and procuring cheap quality goods for export. The Tribunal upheld the penalty imposed under section 114 of the Customs Act.