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2017 (4) TMI 1297 - CESTAT MUMBAIMisdeclaration of goods - confiscation - redemption fine - penalty - it was alleged that in the bill of lading and bill of entry declared the goods as “MS retrieved Pipes Old, Used, Rusted and unserviceable”, whereas on examination by the Customs, it was found that though the goods are old and used it is ‘serviceable. Held that: - there is no different goods found as compared to the goods found declared in the bill of entry. Only because of the opinion of the examiner that the goods are serviceable, though it is old and used it cannot be said that there is misdeclaration - It is also fact that in the supplier’s document also whatever description was mentioned, the appellants have declared the same on the bill of entry. Therefore, there is no misdeclaration on the part of the appellants. Confiscation, redemption fine and penalty set aside - appeal allowed - decided in favor of appellant.
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