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2017 (10) TMI 765 - AT - CustomsConfiscation - Redemption fine - penalty - amusement park equipments like crazy cars, mini disco, roller coaster etc. under EPCG scheme - the goods appeared to be used one - since the Revenue has not produced any evidence which shows that there is a guilty mind on the part of the appellant to import the second hand goods, therefore the imposition of penalty is not warranted in the facts and circumstances of this case, penalty set aside - redemption fine also reduced to ₹ 1 lakh - Appeal allowed in part.
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