2004 (12) TMI 238

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....: C. Mani, JDR Order P.G. Chacko, Member (J) 1. These are two appeals before us, one by the assessee and the other by the Revenue. The assessee's appeal is against an order of the Commissioner of Customs, Trichy, who imposed a penalty on them under Section 114 of the Customs Act on the ground of misdeclaration of description of goods and its export price. In the Revenue's appeal, ....

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....s on the part of the assessee. Hence a show-cause notice was issued proposing to impose penalty on the exporter under Section 114 of the Act. This proposal was contested. Ld. Commissioner of Customs, who adjudicated the dispute passed the impugned order, wherein the exported goods were held liable for confiscation under Section 113 and a penalty of Rs. 1 lakh was imposed on the party under Section....

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....r Section 114. This argument is challenged by ld. DR, who submits that the allegation that the export goods had been misdeclared stood virtually conceded when the assessee came forward to settle the dispute relating to the imports, under the KVS Scheme. The offence of misdeclaration of the export goods should be matched by the quantum of penalty. According to ld. DR, a meagre amount of Rs. 1 lakh ....

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....s caption noticeably reads "confiscation of goods attempted to be improperly exported". We note that every clause of Section 113 justifies the above caption. For instance, Clause (a) reads : "any goods attempted to be exported by sea or air......". Clause (b) reads : "any goods attempted to be exported by land on inland water .....". The rest of the clauses also read likewise. We have no doubt in ....