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2017 (9) TMI 759 - CESTAT CHENNAIMis-declaration of goods - Smuggling - Demurrage and container charges - he undeclared goods were concealed behind the declared goods - redemption fine - Held that: - it was revealed that apart from the declared goods there were 41 nos. of undeclared goods also stuffed in the container. A letter has been produced by the appellant in which it is stated that it was due to mistake at the end of the supplier while loading. We are not able to accept this submission in toto. However, the appellant intends to re-export the undeclared goods. The redemption fine is to be imposed for the limited purpose of re-export of the goods - appeal allowed - decided partly in favor of appellant.
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