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2013 (9) TMI 461 - CESTAT NEW DELHINature of assessment – duty demand – penalty u/s 114A- Held that:- In the case the assessment was provisional and full duty was paid before clearance of goods - there was no demand u/s 28 for duty short-levied - When there was no such demand no penalty can be imposed u/s 114A – assesses contended that the goods could not have been confiscated because the assessment was provisional - This argument was legally not tenable – u/s 111(m) any goods which do not correspond in respect of value or in any other particular with the entry made under the Act was liable to confiscation. Misdeclaration of goods - Confiscation of goods – Redemption fine - A deliberate action to declare the goods as an endoscopic system, with an intention to claim the exemption, was evident even though there was no such description in the invoice or literature of the manufacturer – The additional description was purposely added - misdeclaration made would make the goods liable to confiscation – considering the nature of the equipment to be one used in medical care and also the nature of misdeclaration involved and the letter issued by a public authority like the Chief Medical Officer DGHS redemption fine was reduced – Decided partly in favor of assesses
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