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2015 (12) TMI 407 - AT - CustomsImport of restricted item - Redemption fine - Penalty - Held that:- It is an admitted fact that the appellant imported the goods under one of a mistake. The violation of port restriction is only a venial breach. It is also not a fact that the appellant is a repeated offender. In view of the technical breach, and for that taking notice of the fact that the appellant have suffered heavy demurrage of ₹ 8 lakhs, I uphold the order of confiscation but reduced the redemption fine under Section 125 to ₹ 1 lakh and further set aside the penalty imposed under Section 112(a) of the Act - Decided partly in favour of assessee.
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