2006 (2) TMI 489

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.... 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. 50,000/- on the current appellant. 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 per....

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....are loaded or attempted to be loaded in contravention of the provisions of section 33 or section 34; (g) any goods loaded or attempted to be loaded on any conveyance, or water-borne, or attempted to be water-borne for being loaded on any vessel, the eventual destination of which is a place outside India, without the permission of the proper officer; (h) any goods which are not included or area in excess of those included in the entry made under this Act, or in the case of baggage in the declaration made under section 77; (i) any goods entered for exportation which do not correspond in respect of value or in any material particular with the entry made under this Act or in the case of baggage with the declaration ma....