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2016 (2) TMI 101 - AT - CustomsLevy of penalty - mis-declaration of goods - import of second hand machines as scrap - appellant contended that supplier instead of sending after mutilation had supplied as uncut scrap. - Held that:- Appellant is a actual user having manufacturing facility for re-melting the scrap. - Considering the fact that the goods are still lying in customs custody since 2004, and appellants have not exercised the option of redeeming the goods on payment of redemption fine, and only pleading for setting aside penalty, taking into over all facts and circumstances of the case, the penalty is liable to be redeemed. Accordingly we uphold the impugned order in so far as confiscation of the machinery and melting scrap. We reduce the penalty of ₹ 3,00,000/- imposed on the appellant to ₹ 50,000/- (Rupees Fifty thousand only) - Decided partly in favor of assessee.
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