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2016 (11) TMI 171 - AT - CustomsConfiscation of imported goods - option of redemption on payment of redemption fine of ₹ 50,000/- - imposition of penalty - misdeclaration of weight - Held that: - the appellants had filed the Bill of Entry on the basis of the documents received by them. They have also paid the duty on the transaction value as assessed initially. On finding excess weight, they were willing to pay the differential duty also, and waived the show cause notice and personal hearing as they were in urgent need of the goods. Subsequent to the adjudication order, they paid the differential duty, redemption fine and penalty and cleared the goods. However, their contention is that the redemption fine and penalty are not warranted on the facts of the case. In view of the specific facts of the case, we find that the imposition of penalty on the appellants cannot be sustained. Hence, the penalty of ₹ 30,000/- imposed on the appellants is set-aside - appeal disposed off - decided partly in favor of appellant.
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