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2010 (1) TMI 946 - GOVERNMENT OF INDIA, MINISTRY OF FINANCERevision application - penalty - passenger declared Nil declaration for value of dutiable goods before the Customs authorities. His baggage was then examined and 290 sets of MP-4 players without any “brand” markings were recovered - applicant submitted that being not conversant with Customs Act, carried the said goods as baggage with him instead of sending through cargo, on the belief that like Railways, goods can be carried and further duty were leviable in goods imported in person – Held that:- omission/commission has been done intentionally to avoid payment of Custom duty and to earn huge profits, feels that valuation as done by the lower authorities is just and proper, plea of the applicant on the quantum of fine and penalty has no merit as the redemption fine and personal penalty imposed by Adjudicating authority cannot be considered harsh as it is even less than 20% and 10% of the value respectively. Therefore, Government upholds the impugned order-in-original and order-in-appeal with slight modifications in order-in-appeal, revision application is rejected
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