Penalty u/s 114 leviable on CHA for mis-declaring goods

Behag Overseas Vs Commissioner of Customs (CESTAT Chennai)

Misdeclaration of goods and attempt to export such goods is punishable under Section 114 of the Customs Act. A Customs House Agent, who is a party to the mis-declaration, is liable to pay penalty.

Facts- On specific intelligence, it was alleged that red sanders log are being smuggled out in the export consignment. Accordingly, the officers worked out the market value of the red sanders seized to be Rs.5,28,75,000/-

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