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2016 (12) TMI 1652 - CESTAT MUMBAIMisdeclaration of goods - redemption fine - demand of DEPB credit - Held that: - the appellants have declared the exact chemical formula of the product and the same has not been found to be incorrect or to be improper. The appellants have also given the description of the product as JADE Green. The DEPB rates for the description to be JADE Green (synthetic dye stuff) and exact chemical formula is different. The appellant have clearly mentioned both the descriptions. In these circumstances, so long as the appellants have specifically mentioned the chemical formula of the product exported by them, it cannot be led that there is any misdeclaration on part of the appellant. The goods are not available for confiscation and the same have not been seized or provisionally released, thus no redemption fine can be imposed. Appeal allowed - decided in favor of appellant.
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