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2011 (6) TMI 297 - CESTAT, DELHIPenalty - Imposition of redemption fine on goods held liable to confiscation - Merely because country of origin in respect of the consignments covered by 6 bills of entry was mis-declared, no presumption can be raised that there was under-declaration of weight in respect of the consignments in the invoices/packing lists - Held that:- departmental appeal seeking imposition of redemption fine on goods held liable for confiscation is also without merits. The question of granting option of redemption of goods which are not available for seizure /confiscation does not arise, issue academic in nature, appeal allowed on merit.
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