Penalty u/s. 114 of Customs Act deleted as confiscation of goods not sustained

Ratinder Pal Singh Bhatia Vs Commissioner of Customs (CESTAT Delhi) CESTAT Delhi held that penalty u/s. 114 of the Customs Act can be levied only if the goods are held liable to confiscation u/s. 113 of the Customs Act. Here, as the confiscation cannot be sustained, penalty u/s. 114 of the Customs Act cannot also be sustained. Facts- Intelligence was received by the department that M/s. Sundram Export Pvt. Ltd. and M/s. Netcompware Pvt. Ltd. had exported CD-ROMs under Duty Entitlement Pass Book Scheme by grossly overvaluing it with an intention to wrongly avail DEPB scrips and thereby evade c...