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2009 (6) TMI 141 - CESTAT, MUMBAIMoulds imported for manufacture of refrigerators - Upon physical examination, the goods were found to be ‘old’ and ‘used’ and ‘reconditioned’. case of misdeclaration of description of the goods made on ground that hese adjectives were, not used in the bill of entry. - Whether new or old, these moulds could be imported under EPCG Scheme – Therefore, the appellant’s omission to add words like “old” and “used” in the bill of entry is inconsequential. In this view of the matter, I hold that there was no misdeclaration of description by the appellant. – Regarding misdeclaration of value it is fact that only two out of seven items taken for enhancement of value – declared value accepted in respect of other items - importer accepted the enhanced value of two goods thereby tacitly accepting the misdeclaration of value. – hence redemption fine and penalty has to be reduced
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