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2018 (3) TMI 647 - AT - CustomsMisdeclaration of imported goods - whether under the admitted facts that the appellant imported 7140 numbers of polyester blanket vide bill of entry dated 12th August, 2015 at ICD, Sonepat, as per the bill of entry, the appellant declared the goods as polyester blankets supported by bill of lading No. YSBNF1506503 dated 6th July, 2015 supported by invoice, in container No.DFSU 7736018-40? Held that: - it is an admitted fact that the undeclared goods are very small quantity or by way of sample or by way of gift sent by the foreign supplier in the said container. That appears to be a small item by way of sample or goods in the invoice or bill of lading or another connected documents. Further, it is also admitted fact that these goods are very small in value, less than 5% of the value of the declared goods - it is not the case made out by the Revenue that the appellant have made windfall by importing item found undeclared in the facts of the present case. Absolute confiscation of undeclared goods upheld - quantum of penalty reduced - appeal allowed in part.
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