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2013 (11) TMI 997 - AT - CustomsValuation of goods - Import of Pneumatic tyres - Supplier wrongly sent tyres to assessee - Assessee asked permission for re-export of goods - Mis declaration of goods - Held that:- appellant, after the import of the goods and before filing the bill of entry took up the matter with the foreign supplier who agreed to have sent the wrong consignment to the appellant. As such, the prayer was made by them to re-export the goods. However, instead of deciding on the said prayer of the appellant, they were advised to file a Bill of entry. It was in these circumstances that the appellant filed a Bill of entry along with invoice numbers. When the appellant has himself brought the fact of wrong shipment to the notice of the Revenue authorities, without filing the Bill of entry, subsequent filing of bill of entry by him cannot be held to be a cause for mis-declaration of the quality or the value of the goods - imposition of any redemption fine or penalty on the allegations and findings of mis-declaration cannot be held to be justified - Decided in favour of assessee.
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