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2008 (2) TMI 198 - CESTAT, MUMBAIRespondents knowingly misdeclared the goods in the shipping bills in question & thus contravened the provisions of Sec. 50(2), therefore, the goods are liable to confiscation - since the impugned goods have been exported out of the country and are not available for confiscation, no redemption fine is imposable – since no financial gain derived & there is no FERA violation, we are of the view that the denial of DEPB credit is adequate punishment, hence, it is not just to impose further penalty
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