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2010 (12) TMI 498 - CESTAT, NEW DELHIConfiscation and penalty - The alleged misdeclaration was not due to the any omission or commission on the part of the appellant, and apparently it was a mistake on the part of third party namely, pre-shipment inspection agency - It is also noticed that mis-declaration, did not result in any evasion or violation of licensing regulation - Thus, the explanation offered by the Inspection Agency appears acceptable - Held that: there is no justification for confiscation of the goods and imposition of penalty on the appellants - The appeal is allowed in favour of assessee.
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