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2015 (10) TMI 959 - HC - CustomsPenalty for mis-declaration and misclassification of the goods in terms of Section 111(m) of the Customs Act and under Section 112(a) of the Customs Act – Held That:- Admittedly the importer had paid anti-dumping duty with redemption fine. The plea apparently is only redemption fine and penalty to be set aside. In such circumstances, the Tribunal was not correct in coming to the conclusion that there is no case for misdeclaration or misclassification. On facts, it is found that it is a case of misdeclaration and duty has been admittedly paid by the importer and redemption fine also paid; hence, penalty is imposable. If the goods are liable for confiscation under Section 111(m) of the Customs Act, the consequence by way of redemption fine and penalty can be imposed and the Authorities have duly considered the improper import and levied reasonable redemption fine and penalty. – Appeal allowed and decided in favour of the Revenue.
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