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2018 (3) TMI 1441 - AT - CustomsMis-declaration of imported goods - pesticides/ insecticides /fungicides - Held that: - it appears that undoubtedly the appellant has mis-declared the imported goods as limestone powder instead of pesticides/ insecticides/ fungicides which attract higher rate of duty. The appellant was well aware about the contents of the container, because one of the container was already released. It appears that it is first offence of the appellant and he accepted his guilt before the lower authorities - Quantum of penalty reduced. Appeal allowed in part.
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