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2016 (3) TMI 192 - AT - CustomsSetting aside of Redemption fine and penalty - Appellant imported CR coils but it appears that shipper have wrongly dispatched galvanised coils - But revenue made it a case of misdeclaration and revalued the goods and also held the goods liable for confiscation redeemable by paying redemption fine and penalty under Section 112 of the Customs Act, 1962 - Held that: the appellant have filed the bill of entry as per the documents, that is bill of lading, packing list, etc. and the appellants stand that they had ordered for CR coils whereas the shipper, as the ordered goods were not available dispatched galvanised coils, have not been found to be untrue. There was some mischief or consensus between the shipper and the importer, the paper slips found on the imported goods that the goods are galvanised coils. There is no case of deliberate misdeclaration of facts and circumstances, therefore, the redemption fine and penalty are set aside. - Decided in favour of appellant with consequential relief
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