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2017 (9) TMI 903 - AT - CustomsRedemption Fine - penalty - mis-declaration of classification of goods - undervaluation - Held that: - the Assistant Commissioner (Import) has observed that the charge of mis-declaration and mis-clasification is not sustainable against the appellant. Redemption fine - Held that: - there is no mis- declaration, therefore, provision of Section 111 (m) are not invokable to the facts of the case. In that circumstances, no redemption fine is imposable on the appellant. Penalty - Held that: - provision of the Section 112 (a) has been invoked which provides that if any goods which is prohibited goods, in that case penalty is imposable. Admittedly, the goods in question are not prohibited goods, therefore, provision of Section 112 (a) (i) of the Act are not applicable to the facts in this case. Redemption fine and penalty set aside - appeal allowed - decided in favor of appellant.
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