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2023 (5) TMI 667 - AT - CustomsDeletion of penalty u/s 114A of Customs Act - confiscation ordered observing that the goods were mis-declared as to quantity - HELD THAT:- There is error in findings recorded in Commissioner (Appeals) as to penalty. There is no mention of Section 28 anywhere in the adjudication order. As such, the adjudication order is definitely under Section 17 of the Act. Further, the appellant have admitted the mis-declaration and have prayed for decision on merits, as the imported goods were ready market due to Covid Panedmic disturbances, which was at its peak during the relevant time. However, it is found that there is some arbitrariness in the valuation done by the registered valuer, which is on higher side by 25%. The penalty under Section 114A of the Act is confirmed - the quantum of penalty reduced to Rs. 5 lakhs - appeal allowed in part.
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