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2017 (7) TMI 788 - AT - CustomsMisdeclaration of quantity and value - it was alleged that inferior quality cotton garments were being exported with inflated values for obtaining excess drawback fraudulently - confiscation - Held that: - the impugned goods of inferior quality have been found to be mis-declared in terms of quantity, and also overinvoiced to claim ineligible amount of drawback. In these circumstances, when the lower authority has arrived at such findings and conclusions, by corollary, the goods also became liable for confiscation under Section 113 (d) and (i) of the Customs Act, 1962 - The fact that they have been allowed to be re-exported at a lower value to a different buyer will not automatically redeem or erase the act of attempting to export those goods initially by misdeclaration of quantity and value and accordingly, they should have been confiscated in terms of Section 113 of the Act and if found proper, given the exporter an option to redeem the goods in lieu of confiscation on imposition of fine under Section 125 ibid - confiscation upheld. Redemption fine - Held that: - for the limited purpose of arriving at the quantum of redemption fine, keeping in mind the facts and circumstances of the case, the matter is being remanded to the adjudicating authority. Appeal allowed by way of remand.
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