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2017 (3) TMI 403 - AT - CustomsQuantum of redemption fine and penalty - the appellant imported certain consignments of scrap and declared the goods as Heavy Melting Scrap - Held that: - As the goods found were not as per the declared quantity, but the same were used as melting scrap, therefore, the redemption fine and penalty imposed by the Commissioner (Appeals) are on higher side - redemption fine and penalty reduced - appeal allowed - decided in favor of appellant.
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