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2016 (12) TMI 892 - CESTAT NEW DELHIConfiscation - fine and penalty - Validity of licence to export goods - Held that: - I find that the ITC HS Policy was amended on 06.02.2015, Providing for obtaining the licence for importation of the subject goods. It is an admitted fact that both the Customs Department and the importers were in doubt regarding importation of goods under a valid licence. Thus, Malafides cannot be attributed in the case of the present appellant, However, since the goods were imported improperly, the same are liable for confiscation as per the mandates of the Customs Statute - penalty rightly imposed - However, considering the gravity of the case, the quantum of fine and penalty reduced in the interest of justice. Therefore, the impugned order is modified to the extent of reducing the quantum of redemption fine to ₹ 20,000/- and penalty to ₹ 10,000/- Appeal disposed off - decided partly in favor of appellant.
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