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2017 (2) TMI 423 - AT - CustomsImposition of redemption fine and penalty - classification of goods - Opel Glassware and not Ceramic Dinner sets - misdeclaration of description and value of goods - Held that: - The authority in the impugned order however permitted re-export of the goods on the same amount of redemption fine as per the prayer made by the importer. From para-3 of the impugned order it is seen that the prayer for re-export was made by the appellant for the reason that they cannot afford to pay the ADD. Taking into account the acts and omissions committed by the importer which resulted in violation of the Customs Act, 1962, penalty imposed on them u/s 112 (a) was justified; even that was reduced to ₹ 6,00,000/- by the lower appellate authority - no scope for further reduction, or waiver of redemption fine and penalty - appeal dismissed.
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