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2011 (1) TMI 877 - CESTAT, AHEMDABADClassification of imported goods Condensate - Commissioner has held that imported goods are correctly classifiable under CTH 27101990 and has confiscated the goods and allowed the same to be redeemed on payment of fine of Rs. 5.50 Crores. He has also demanded duty of Rs. 4,45,37,500/-. Further, penalties were imposed on seven firms/ persons and all of them are in appeal. - held that:- there is no doubt that in the warehousing bills of entry filed and also in the IGM goods have been mis-declared. But for the elaborate investigations, this could not have been brought out. Therefore, the re-classification of the goods and confiscation thereof has to be upheld. We find that total value of the goods is Rs. 11,03,06,866/-, whereas the Commissioner has imposed redemption fine of Rs. 5.5 Crores. - Redemption find reduced - while upholding demand, interest and penalty on firm, personal penalties reduced. Admission of additional evidences - held that:- In the normal course the expert opinion would have been rejected. However, in the interest of justice and also in view of the fact that the expert opinion is only comments on the test reports, we find that there is no harm in allowing this application. Accordingly, this application for inclusion of evidence is allowed.
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