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2008 (3) TMI 549 - AT - CustomsRedemption fine and penalty - Quantum of Penalty - Composite penalty - Held that: - It is obvious from the facts of the case that the description, quantity and value of the goods were misdeclared by the exporter and, therefore, the confiscation of the goods under Section 113(d) and (i) of the Customs Act is unassailable. The value of the goods has been determined after the requisite market enquiries. The appellant has not shown enough grounds to disturb this valuation. However, they seem to have an irresistible case against the quantum of redemption fine determined by the Commissioner as also against the quantum of penalty imposed by him - appeal allowed by way of remand.
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