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2015 (11) TMI 259 - AT - CustomsDenial of benefit of DEPB Claim - Penalty imposed under Section 114(iii) of the Customs Act, 1962 for mis-declaration of goods - Shipping bill filed for clearance of 100% Cotton Terry Towels - Appellant accepts that mentioning of 100% was an unintentional mistake and not with a view to claim higher DEPB - Held That:- Imposition of penalty is warranted as there is misdeclaration in shipping bills but same is reduced to ₹ 10,000.00 - Decided partially in favour of assessee.
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