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2015 (10) TMI 1647 - CESTAT NEW DELHIConfiscation and seizure of goods - Redemption fine - Held that:- Appellant failed to produce invoices for procurement of the goods and thereafter could not produce the invoices. As the goods are branded therefore both the lower authorities have correctly drawn conclusion that the goods are procured by the appellant without payment of duty by the supplier. In these circumstances, I hold that the lower authorities were correct in demanding the duty on the clandestinely procured goods by Devinod Trade Pvt. Ltd. and hold that goods are liable for confiscation, Considering the quantum of goods and value of the goods, I hold that redemption fine imposed on the appellant is absolutely correct. - Decided against assessee.
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