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2016 (12) TMI 887 - CESTAT MUMBAIConfiscation - Determination of DEPB credit - Held that: - It would appear that the goods were not available for confiscation at the time of availability of the impugned order. The appellant had already remitted the redemption fine and penalties before export of the goods. Impliedly the goods were allowed to be exported by the proper officer after having complied with the terms of the impugned order. The actual date of receipt of the impugned order by the appellant, relevant only for determining the maintainability of the appeal, is not germane to the present proceedings. Had the goods not been in the custody of the customs authorities, the appellant would not have exercised the option to redeem them on payment of fine. Therefore, there is no miscarriage of justice in confiscating the offending goods - Penalty is imposed as a deterrent to prevent mis-declaration of this nature in future. Considering those circumstances and the value of the goods there is no reason to interfere with the impugned order - appeal dismissed - decided against appellant.
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