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2017 (5) TMI 28 - AT - CustomsConfiscation - redemption fine - penalty - case of appellant is that Out of the past consignments of 167 MTs of TFSSD Coils imported, customs baselessly alleged that 100 MTs of coils were good coils. There was neither misdeclaration of value or description. Therefore, there should not have been levy of duty, redemption fine and penalty - Held that: - There is absolutely no material came to record to appreciate that appellant was innocent and imported defective coils and sheets. Misdeclaration found by Customs could not be contradicted leading any cogent evidence, by the appellant. NML report proved misdeclaration of description of goods imported by visual examination itself - It may be stated that once the goods were subjected to be confiscation by the aforesaid act, that became smuggled goods under section 2 (39) of the Customs Act, 1962. In such circumstances, there is no possibility at all to grant any relief to the appellant or to intervene to the adjudication finding. Thus duties, penalty and redemption find imposed on various misdeclared consignments are confirmed - appeal dismissed - decided against appellant.
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