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2007 (10) TMI 204 - CESTAT, MUMBAI
Export goods mis-declared as ladies maxis but found ready-made garments - the assessment have become final, as the shipping bills were assessed, FOB value and PMV was reduced by the assessing officer - If this assessment is not challenged by the Revenue by way of filing an appeal, it attained finality and by invoking the charge of mis-declaration, the Revenue cannot ask for re-assessment of the consignment - Since confiscation, penalties are liable to be set aside