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2015 (3) TMI 285 - AT - CustomsConfiscation of goods - Imposition of redemption fine - Penalty under Section 114(ii) - Held that:- Appellant had appeared for personal hearing on 13.12.2010 before the Commissioner (Appeals) and had contended that the T-Shirts have been exported for promotion purpose and not by way of sale, nor the export was under any beneficial scheme and further no duty was leviable on the said goods and accordingly, there was no case of any mis-declaration and or failure as per Regulation 13(b) of the Courier Imports and Exports (Clearance) Regulations, 1998 and as such, no penalty was leviable on them. I further find that the said contention of the appellant have neither been found to be wrong nor rejected in the impugned order and as such I hold that the impugned order is perverse and contrary to the facts on record. Thus, the impugned order is set aside and the appeal is allowed in favour of the appellant. Penalty imposed on the appellant under Section 114(ii) of the Customs Act stands set aside. - Decided in favour of assesse.
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