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2015 (3) TMI 551 - CESTAT MUMBAIMisdeclaration of goods - Confiscation of seized goods - held that:- It is the admission of the appellant themselves that the goods are non-basmati rice. They are sought to be taken back to the town. In these circumstances, the order of Commissioner (Appeals) is appropriate. As in this case it is an admission by the appellant themselves that the impugned goods are non-basmati rice, therefore, I uphold the order of confiscation of impugned goods. As these goods have been taken back to the town, therefore considering the factual matrix of the case, I further reduce the Redemption Fine from ₹ 5,00,000/- to ₹ 2.50,000 and reduce the penalty to ₹ 50,000 - Decided partly in favour of assessee.
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