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2016 (12) TMI 1033 - CESTAT ALLAHABADMis-declaration of description of export goods - confiscation and imposition of fine and penalty - DEPB scheme - Held that: - though there was no intention of availing undue benefit but due to different descriptions on different documents mis-declaration had taken place - confiscation and fine justified. As regards penalty, it is observed that had there been any intention to avail undue benefit, there would not have been clerical errors in the description given in various connected documents. Therefore, there was no intention to avail undue benefit - penalty set aside. Appeal disposed off - decided partly in favor of appellant.
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