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2015 (6) TMI 1079 - AT - CustomsMis-declaration of goods - confiscation of the goods with an option to pay redemption fine of ₹ 3,00,000/- - imposition of penalty of ₹ 1,78,000/- - heavy melting scrap - purchase of goods on high seas sales basis in U.A.E - Held that: - the appellant had imported the impugned goods based on the description of the goods and other particulars mentioned in the import documents. The Bill of Entry was filed by the appellant describing the goods as heavy melting scrap - the charge of mis-declaration unsustainable. The appellant accepted the examination report furnished by the Customs Department that the impugned goods were seamless pipes, which were restricted for import under para 2.17 of FTP - confiscation of the impugned goods with the option to redeem the same on payment of redemption fine and imposition of penalty is proper and justified but considering the overall facts and circumstances and especially in view of the fact that there is no mis-declaration by the appellant, the option of redemption fine and imposition of penalty can be reduced in the interest of justice. - impugned order modified to the extent of reducing the redemption fine and imposition of personal penalty to ₹ 50,000/- and ₹ 30,000/- respectively - appeal disposed off - decided partly in favor of appellant.
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