2023 (2) TMI 241 - AT - Customs

Reduction in quantum of redemption fine and penalty - mis-declaration of imported goods - goods found as old & used Hard Disc Drive 500 GB for desktop & laptop and the quantity was also found as 20,512 against the declared 8,000 in the import documents - 2000 pcs of the RAM were also found which were not declared in the import documents - HELD THAT:- There is no merit in the grounds of appeal raised by revenue, as there can be no estoppel against law. The appellant have exercised their statutory right of appeal which is not liquidated, as they have submitted at the adjudication stage they are ready to pay fine and penalty.

Appeal dismissed.