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2017 (5) TMI 1230 - AT - CustomsBenefit of DFCEC scheme - PSU unit - misdeclaration of goods - appellant claims that since they came to know about the mistake due to non-receipt of other invoices they reported it to the Revenue vide letter dated 31/10/2007 - Held that: - the appellants are a Public Sector Undertakings and in the facts of the case no clear cut suppression or mis-declaration with intention to evade duty is established - the appellant had claimed benefit of DFCEC scheme, but both the lower authorities have failed to consider this claim of the appellant though the same has been recorded in order-in-original. In the absence of any hard evidence to support mis-declaration with intention, I am inclined to be lenient. The redemption fine is reduced to ₹ 5,000/- and the penalty on Indian Airlines is reduced to ₹ 1,000/- only - appeal allowed - decided partly in favor of appellant.
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