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2015 (11) TMI 136 - SC - CustomsEPCG benefit - Confiscation of goods - reduction in redemption fine - violation of Section 45 of the Customs Act - goods were shifted without payment of duty and without authorization of the proper officer - Held that:- there is a clear violation of the provisions of Section 45 of the Customs Act. In such circumstances, when the confiscation was held to be valid, we are of the view that reducing the redemption fine from ₹ 1.2 crores to merely ₹ 1 lac was not proper. We have considered this aspect. According to us the interest of justice would be subserved in fixing the redemption fine to the extent of 50% of the fine imposed by the Commissioner. Other directions contained in the order of the Tribunal are maintained. - Appeal disposed of.
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