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2017 (11) TMI 1444 - CESTAT MUMBAIMisdeclaration of description of imported goods - redemption fine - quantum of penalty - Held that: - When the goods came from China and such goods were ‘opal glassware’, that remained uncontroverted. Similarly, the statement recorded from the above two persons also proved that they were aware of their ill will as well as pre-meditated design of the syndicate of above said persons to cause loss to Revenue - there shall be no redemption fine since imports were not under bond and no penalty can be simultaneously imposed on the proprietor Shri Rajesh Jain and Raj Agencies who are one and the same - demand of duty and interest upheld - appeal allowed in part.
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