Appeal dismissed; Rs 10 lakh penalty under s.114 upheld, declared value rejected and no s.130 question arises

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....The HC dismissed the appeal challenging imposition of a penalty under s.114 of the Customs Act, 1962 in relation to illegal exportation of protected timber, affirming that the record establishes the appellant's role and that the declared value was rightly rejected by Customs. The court held that the Rs.10 lakh monetary penalty, already levied and sustained by the CESTAT, is adequate and proportionate to the misconduct. The HC further determined that no substantial question of law arises to invoke appellate jurisdiction under s.130 of the Customs Act, 1962, and accordingly refused to interfere with the penalty order. Appeal dismissed.....