Enhanced penalty on Customs House Agent for mis-declaration of goods justified

Since the provisions under the Regulations to punish the Customs House Agent for violation and contravention of the Regulations was in addition to the penal provisions prescribed under the parent act, namely, the Customs Act, therefore,  mis-declaration of goods and attempt to export such goods by assessee-customs house agent was punishable under Section 114 of the Customs Act.
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