Section 114 penalty set aside as exported goods cannot be confiscated under Section 113 of Customs Act

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....CESTAT set aside penalty imposed under Section 114 of Customs Act, 1962 for alleged overvaluation of exported CD ROMs intended to fraudulently claim DEPB scripts. The Tribunal held that penalty under Section 114 requires goods to be liable for confiscation under Section 113, but since goods were already exported, confiscation under Section 113(d) was impossible. Additionally, no material evidence established appellant's knowledge of inflated valuation. The Tribunal ruled that without sustainable confiscation proceedings, penalty under Section 114 cannot be sustained, thereby allowing the appeal and setting aside the Commissioner's penalty order dated 31.01.2006.....