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2013 (8) TMI 211 - CESTAT BANGALOREImposition of fine and penalty – confiscation of goods – stay application - whether the items presented for export can be considered to be prohibited – whether there was a misdeclaration or an attempt to export prohibited goods by the assessee justifying the imposition of redemption fine and penalty - Held that:- The confiscation was set aside and redemption fine and penalty are also consequently set aside - in the absence of any mis-declaration or deliberate attempt to export goods which are prohibited without having any ground for a belief that the same were not prohibited - imposition of fine and penalty cannot be sustained - even if the goods were prohibited the customs authorities as well as the appellants genuinely believed that the same was not prohibited – the opinions given by the DGFT and the NOC issued by the Forest Department also support the case of the appellant that there was no intention to export the prohibited goods and there was no mis-declaration – stay application allowed – decided in favour of assessee.
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