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2013 (1) TMI 563 - CESTAT AHMEDABADIllegal Foreign origin sheep import without payment of Customs duty - Held that:- Considering the assessee's submission that they are poor persons and the very fact that they had brought sheep of foreign origin in the vessels for a small consideration would show that they were not professional smugglers and the activities were undertaken at the request of local resident and sheep were brought to India. Thus the value of the sheep involved and the very fact that the sheep were brought in four vessels and found in farm house in Ahmedabad would lend credence to the claim of the assessee. Sheep is not an item which is regularly smuggled or commodities prone to smuggling thus supports the case for reduced penalty - substantial reduction in fine and penalty is warranted - reduce the redemption fine on the four vessels to Rs. 50,000/- each and penalty on both the appellants to Rs. 5,000/- each.
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