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2013 (8) TMI 164 - CESTAT NEW DELHIConfiscation of goods – imposition of penalty and fine - Request was made by the appellant for allowing them to change the amount – but the department made the order for confiscation of the goods - Held that:- appellant themselves had informed the department vide their letter that value per piece in the Bill of Entry has been shown on the lower side by mistake – liability were imposed upon the appellants but the amount of fine and penalty was reduced – in the Bill of Entry value was not correctly declared by the importer attracting the violation of Section 111(m) of the Customs Act – appeal decided partly in favour of assessee.
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