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2017 (6) TMI 884 - AT - CustomsMisdeclaration of quantity of imported goods - confiscation - redemption fine - penalty - whether the lower authority is correct in confiscating the goods which were not declared while filing the Bill of Entry and consequent penalties are correct or otherwise? - Held that: - there is no dispute that there is mis-declaration of the goods contained in the consignment; is in itself a valid reason to hold that excess found goods are liable to be confiscated under the provisions of Section 111 of Customs Act, 1962 - the mis-declared quantity and value of goods is correctly confiscated, and appellants contention that error of as mis-declaration was a genuine mistake due to fault of supplier is unacceptable and the proposition is rejected. Both redemption fine and penalty needs to be in proportion of the value of undeclared goods. In my considered view, ends of justice will be met if the redemption fine imposed by the lower authorities is reduced to ₹ 2 lakh and consequent penalties imposed is reduced to ₹ 50,000/- under Section 112(b)(ii) and ₹ 1 lakh under Section 114AA of the Customs Act, 1962 Appeal allowed - decided partly in favor of appellant.
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