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2016 (3) TMI 1139 - AT - CustomsDuty drawback - confiscation - mis-declaration of description of goods - fraudulent export - Held that: - there is no dispute that the goods attempted to be exported is unfinished leather as per CLRI report whereas the appellant has mis-declared as finished goods. The drawback is available on finished leather therefore it is clearly established that the misdeclaration of the goods is with clear intention to claim fraudulent drawback. Right from the adjudication and first appellate stage, the appellant though submitted that there is violation of principles of natural justice but the fact that the goods were mis-declared could not be rebutted. The Commissioner (Appeals) with proper application of mind, considering all the aspects taken lenient view and accordingly reduced the redemption fine and penalties - there is no infirmity in the impugned order - appeal dismissed - decided against appellant.
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