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2016 (10) TMI 331 - AT - CustomsConfiscation of consignment under section 111(d) and (m) of the Customs Act, 1962 - option to pay redemption fine under section 125 of the Customs Act, 1962 - imposition of penalty under section 112(a) of the Customs Act, 1962 - star export house - export of manufactured tyres - license under Advance Authorization Scheme - import of natural rubber etc - mis-declaration of goods imported - testing of consignments - whether here is a case of mis-declaration of goods and malafide intention of importer involved so as to justify the confiscation and imposition of redemption fine and penalty? Held that: - where several containers are imported of the same raw material, over a period of time, some discrepancy found in two or three containers, it cannot be said that there is any mala fide or mis-declaration on the part of the importer. Further, the appellant have taken all precautions before the importation and have given proper description of the Goods to be imported in the purchase order. The consignment was also accompanied by test report from a duly authorized laboratory in the country of exporter. No case of mis-declaration - appellant allowed to re-export the goods under dispute - confiscation, redemption fine and penalty set aside - appeal allowed - decided in favor of appellant.
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