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2017 (2) TMI 48 - AT - CustomsConfiscation of goods - imposition of redemption fine and penalty - “finished leather” - non-satisfaction of norms and conditions laid down in Public Notice No.21/2009-14 as to the type of finished leather as declared - misdeclaration - Held that: - the impugned order setting aside confiscation of goods and imposition of redemption fine and penalty only on the basis of apparent contradiction found by lower appellate authority between the two reports of CLRI is misconceived and an error-finding - At the same time, one of the export consignments not meeting the requisite standards cannot be attributed to intentional or obvious reasons on the part of the exporter. It could have very well been due to mistake or some negligence on their part - This being the case, there is case for reduction in redemption fine and penalty. Confiscation of the goods ordered by the original authority is restored - redemption fine imposed u/s 125 of the Customs Act, 1962 is reduced to ₹ 1,50,000/- and penalty of ₹ 2,50,000/- imposed on the appellant u/s 114 (ii) is also reduced to ₹ 1,00,000/-. Appeal disposed off - decided partly in favor of appellant.
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