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2013 (9) TMI 703 - CESTAT CHENNAIConfiscation of goods – penalty u/s 114 – redemption fine - goods cleared were found to be Calcium Hydrogen Phosphate (Dibasic) a cheap chemical and value was highly inflated – Held that:- Confiscation of goods exported previously was not justified as the goods were not available – samples were drawn for testing and it was ascertained that the goods exported is Calcium Hydrogen Phosphate (Dibasic) in the form of white powder as against the declared description of Calcium Hydrogen Phosphate Anhydrous GR grade - redemption fine set aside - decided partly in favour of assessee.
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