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2016 (6) TMI 306 - AT - CustomsImposition of redemption fine and penalty - Section 114A of the Customs Act, 1962 - Mis-declaration of description and quantity of goods - Held that:- when the offending goods itself submitted to the mis-declaration of the description and quantity, that ipso-facto invites penal consequence under law. Since there is a patent mis-declaration as is revealed from the facts, levy of redemption fine is justified. Looking to the regular import of the goods by the appellant and also gravity of the matter, it is considered proper to reduce redemption fine to ₹ 2 lakhs which is nearly 10% ambit margin of the declared value and assessed value. So far as the penalty is concerned, the mis-declaration is apparent from the conduct of presentation of the Bill of Entry. As a preventive measure the penalty of ₹ 1 lakhs imposed by the ld. Commissioner (Appeals) does not call for any interference. The order above has been passed keeping in view of the law laid-down by the Apex Court in the case of CC, Mumbai Vs Mansi Impex [2011 (8) TMI 470 - Supreme Court of India]. - Decided partly in favour of appellant
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