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2015 (7) TMI 1170 - SC - CustomsDemand - export of “knitted woollen shawls (Dyed)” - advance licence scheme - mis-declaration of goods - Held that: - In so far as mis-declaration in respect of quantity as well as description of the goods in Shipping Bill No.4319 dated 22.05.1999 is concerned, after confirming the findings to that effect, the CESTAT reduced the redemption fine to ₹ 3,00,000/- lakhs and personal penalty of ₹ 2,00,000/- - We are not inclined to interfere with the discretionary power exercised by the CESTAT in the given facts and circumstances of the case. Appeal dismissed - decided in favor of respondent-assessee.
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