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2010 (10) TMI 395 - AT - CustomsConfiscation - DEPB Benefit - Classification and valuation - whether exports were made making mis-declaration of description and value of goods to invite the consequence of adjudication and whether redemption fine was imposable - No cogent evidence was led to show that the goods were not over-valued. Result of enquiry proved misdeclaration - It is a fraud in law if a party makes representations, which he knows to be false, and injury ensues therefrom although the motive from which the representations proceeded may not have been bad. It is also well settled that mis-representation itself amounts to fraud - When the Assessee made misdeclaration as to value of goods, the burden of proof was on the declarant - Once goods were confiscable for commitment of an offence under law, the offence so committed cannot be construed to be an act of innocence by compromise or surrender to law - Decided against the assessee
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