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2017 (4) TMI 368 - AT - CustomsImposition of Penalty - mis-declaration of goods - whether the adjudicating authority was correct in imposing penalty of ₹ 50,000/- on M/s. Weizman Associates (main appellant) and ₹ 10,000/- on the individual under the provisions of 112(a) and 112(b) of CA, 1962 for the absolute confiscation of the goods, which according to the adjudicating authority, were misdeclared? - Held that: - main appellant had abandoned the goods due to litigation which was entered by him in form of filing a writ petition before the Hon'ble High Court of Bombay, the provisions of Rule 23(2) of the CA, 1962 does indicate abandonment of the goods but at the same time, it does not give any immunity from imposition of penalty under the provisions of 112 of the CA, 1962 - The adjudicating authority was correct in imposing penalties on the main appellant, another appellant. However, the penalties imposed are disproportionate to the issue in hand. Accordingly, penalty imposed on the main appellant reduced to ₹ 25,000/- and ₹ 5,000/- on the individual - appeal allowed - decided partly in favor of appellants.
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