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2014 (7) TMI 184 - CESTAT MUMBAIConfiscation of goods - sugar for exportation - sub-standard quality - Whether the goods were liable for confiscation for violation of provisions of Section 113 (k) of the Customs Act, 1962 or not - Held that:- goods can be held liable for confiscation on account of any willful act, negligence or default of the exporter, his agent of employee. From the facts of this case, it is clear that the appellant has taken proper care before the exportation of the goods. In this circumstance, it cannot be held that the appellants have violated the provisions of Section 113 (k) of the Act. In these circumstances, I hold that the goods are not liable for confiscation and consequently redemption fine and penalty are not imposable - Decided in favour of assessee.
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