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2017 (7) TMI 379 - AT - CustomsQuantum of redemption fine and penalty - Valuation - enhancement of value based on local Chartered Engineers Certificate - whether there is sufficient ground for reducing the redemption fine and penalty imposed by the Commissioner? - Held that: - It is clearly shown that the appellant did not declare the correct value of the goods and the goods imported are also restricted items. In such circumstances, taking into consideration of the facts, the redemption fine and penalty imposed by the Commissioner is reasonable and does not warrant any interference - appeal dismissed - decided against appellant.
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