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2014 (1) TMI 967 - AT - CustomsPenalty u/s 114A - Mis declaration of goods - Overvaluation of goods - Confiscation of goods - Held that:- goods were allowed to be taken back to town on payment of redemption fine - department failed to prove any of the ingredient of Section 114(iii) on the part of the appellant i.e. any act of omission or commission which render goods liable for confiscation or act of aiding or abetting with which undue benefit of drawback was sought to be taken - Decided in favour of assessee.
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