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2017 (2) TMI 935 - CESTAT MUMBAISmuggling - Red Sanders - penalty - Held that: - it can be seen that while the charges (i) of show-cause notice is not established, in so far as the appellant was not aware of the content of the containers, the charges (iii) that he took delivery of the container containing Red Sanders also cannot be held against him as his knowledge about the identity of the containers has not been established. So far the charges (ii) and (iv) are concerned, it is seen that he has admitted that he was aware that there was some mis-declaration happening and he had assisted in the process by giving false identity. Penalty of ₹ 5 lakhs imposed upon the appellant is excessive - penalty of ₹ 5 lakhs is reduced to ₹ 2 lakhs - appeal disposed off - decided partly in favor of appellant.
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