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2010 (2) TMI 827 - AT - CustomsMisdeclaration - declaration had been made on the basis of documents supplied by the foreign supplier and there was no intentional or deliberate wrong declaration or misdeclaration on its part so as to attract the mischief of Section 111(m) of the Customs Act - Assessee interested in getting the goods released as soon as possible to avoid recurring financial burden on account of demurrage, incidental charges – Held that:- order of confiscation under different clauses of Section 111 of the Act is liable to be set aside, the penalty under Section 112 (a) and fine ordered following the confiscation are also liable to be set aside, appeal is allowed with consequential relief
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