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2017 (5) TMI 1176 - CESTAT MUMBAIImposition of redemption fine in lieu of confiscation of material which was already disposed off/sold and not available for confiscation - Held that: - the goods on which the Revenue has sought imposition of redemption fine were cleared and disposed of by the appellant. The said goods are not available for confiscation. The said goods were also not seized and released under any bond or undertaking. In these circumstances, the same cannot be confiscated and therefore, no redemption fine could have been imposed. Penalty - Held that: - duty in excess of ₹ 36 lakhs has been confirmed against the appellant. It is noticed that the SCN alleges that imported goods were mis-declared. The impugned order confirmed the said mis-declaration. In these circumstances, I find that the quantum of penalty imposed on the importer is very low. Considering the role of importer in the mis-declaration, the penalty is revised from ₹ 1 lakh to ₹ 5 lakhs. Appeal allowed - decided partly in favor of Revenue.
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