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2010 (6) TMI 380 - AT - CustomsConfiscation – Misdeclaration of description of weight - no bill of entry was filed declaring the description or the quantum of the goods and there is no other evidence on record showing the appellant's involvement in the loading of the goods at the exporter's end - no justification for confiscation of the excess found goods or the re-rollable scrap and imposition of the penalty on the appellant - same were set aside - However the absolute confiscation of the explosive/war material upheld - Penalty for presence of war material was also not justified inasmuch as pre-shipment certificate from an agency, who was approved by the Board was available, even though the agency was subsequently de-listed
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