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2017 (11) TMI 1795 - AT - CustomsConfiscation of warehoused goods - redemption fine - penalty - expiry of warehousing period, which is not extended - Held that:- In violation of the warehousing bond executed by them, the appellant has failed to clear the goods even after expiry of the warehousing period. Such goods are to be deemed as improperly removed in terms of Section 72(1)(b) of the Act. Consequently, the goods are liable to be confiscated under Section 111(d) of the Act - Confiscation upheld - quantum of redemption fine and penalty reduced - appeal allowed in part.
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