TaxTMI 
TaxTMI 
2008 (2) TMI 687
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....r examining the records and hearing both sides, I find that appeal itself can be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, I take up the appeal. 2.  The appellants qua Customs House Agent for M/s. Arul Baghya Textiles (Exporter) had filed a Shipping Bill dated 20-8-2005 for export of readymade garments (100% Cotton Knitted Polo Shirt for Men) to UAE. ....
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....ed on the exporter was under Section 114 of the Act, the one proposed on the CHA was under Sections 114 & 117 of the Act. These proposals were contested. In adjudication of the dispute, the original authority imposed a penalty of Rs. 10,000/- on the CHA under Sections 114 and 117, apart from confiscation of the goods under Section 113 of the Act. This decision was upheld by the Commissioner (Appea....
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..... It was beyond the scope of the CHA's function, to enquire as to whether the invoiced price of the goods was higher than the prevailing market value. Therefore, there can be no finding that the CHA rendered the goods liable to confiscation under Section 113 by abetting overinvoicing of the goods. In this context, it is submitted by ld. counsel that the decision of this Tribunal in World Car....
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....d in the Shipping Bill and the declarations attached thereto. This scrutiny was done by them with reference to the particulars borne on the relevant invoices. It is settled law that the CHA's function, in so far as the declared particulars in Shipping Bill are concerned, does not extend beyond this point. There is no evidence, on record, of the CHA having abetted the alleged offence of the exporte....