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2014 (8) TMI 127 - AT - CustomsDenial of the benefit of Exemption No.21/2002 dt.1.3.2000 - Import of "Electrical Steel Sheets in Coils-Seconds" - Confiscation of goods - Redemption fine - Misdeclaration of goods - Held that:- appellant had not refuted the finding of the Adjudicating authority. Therefore, the contention of the appellant that they were under bonafide belief, cannot be accepted. In view of that, we do not find any reason to interfere with the order of the adjudicating authority - Decided against assessee.
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