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2017 (5) TMI 1326 - AT - CustomsMis-declaration of imported goods - scrap - confiscation - Held that: - in this case there was no seizure of goods because the goods were not available and it had already been consumed - confiscation cannot be ordered in the absence of seizure of goods and therefore, the imposition of redemption fine of ₹ 5,00,000/- is not sustainable in law. Once the redemption fine is not imposable, consequently penalty u/s 112(a) of the CA also cannot be imposed since there was no seizure of goods in the first place. Appeal allowed - decided in favor of appellant.
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