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2013 (9) TMI 507 - CESTAT CHENNAIConfiscation of goods – import of marble slab - Redemption Fine and Penalty imposed - appeal filed against the imposition of redemption fine and penalty – Held that:- confiscation of the goods was justified - the value of the goods was less than USD 50 and violation of the DGFT Notification - After considering the amount of declared value and it was a first time import on the facts and circumstances of the case the amount of redemption fine and penalty should be reduced – appeal decided partly in favour of assessee.
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