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2015 (4) TMI 485 - AT - CustomsConfication of goods - Misdeclaration of goods - Imposition of redemption fine and penalty - Held that:- Bill of Entry was filed on 1.5.13 and examination report was obtained on 6.5.2013. Thereafter vide letter dated 8.5.2013, the appellant submits that due to mistake of the supplier of goods, the excessive quantity has been dispatched. On perusal of the record, I find that the letter issued by the supplier is undated. Moreover, the supplier has issued two invoices by same number on the same date, i.e. invoice No. SPH046 dated 29.4.2013 for 25000 pcs as well as 50,000 pcs. In these circumstances, I hold that there was a mis-declaration on the part of the appellant. Therefore, the lower authorities has correctly held the goods are liable for confiscation. - However, fine and penalty is reduced - Decided partly in favour of assessee.
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