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2017 (9) TMI 1273 - AT - CustomsConfiscation - Redemption fine - penalty - mis-declaration of quantity of goods - there is a difference in weight to the extent of 2000 kgs - Held that: - The excess quantity found in the container has not been disputed by the appellant and this is the exactly argument advanced by the Ld. AR that it is a case of mis-declaration of quantity. The authorities below have rightly confiscated the impugned goods and imposed redemption fine and penalty, therefore, the confiscation of goods is upheld. Considering the fact that the differential duty is only 94000/- and mistake has been admitted by the supplier on the goods. In that circumstance, the redemption fine and penalty imposed on the appellant are excessively high, therefore, the redemption fine is reduced to ₹ 20,000/- and penalty is reduced to ₹ 10,000/-. Appeal allowed - decided partly in favor of appellant.
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