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2016 (6) TMI 222 - AT - CustomsConfiscation in lieu of redemption fine and imposition of penalty - Mis-declaration of value of goods - exporter had not stated value of import for which the appellant was prevented to declare that in the bill of entry - no mens rea involved - Held that:- prior to clearance of the goods, while the goods were in bonded warehouse, the error committed in disclosing the proper value of the import was disclosed by appellant to Customs and appropriate duty there on was paid. Learned Adjudicating Authority opined that there was no mens rea involved in this case. Looking to the gravity of Section 112(a) of the Customs Act, 1962, this is not a justifiable case to exonerate the appellant from redemption fine and penalty fully. Therefore, it is considered proper that while the goods were in bonded warehouse and proper duty was realised it is proper to order redemption fine of ₹ 1,00,000/- (Rupees One Lakh only) and penalty of ₹ 20,000/- (Rupees Twenty Thousand only) in the interest of justice. - Decided partly in favour of appellant
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