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2018 (3) TMI 515 - AT - CustomsMisdeclaration of imported goods - it was alleged that the appellant had not declared the actual GSM of the fabrics - Confiscation - penalty u/s 112 (a) (ii) of the Customs Act - Held that: - there is variance in respect of at least around 40% of the goods imported, which cannot be considered to be negligible - Appellant cannot therefore get away without any imposition of penalty since there has been misdeclaration of the GSM in respect of such large quantity of the goods imported. A reduced penalty of ₹ 1,00,000/- u/s 112 (a) (ii) of the Customs Act would meet the ends of justice - appeal allowed in part.
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