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2017 (10) TMI 411 - AT - CustomsMis-declaration of description of goods - import of 100% cotton woven fabrics stock lot - redemption fine - penalty - Held that: - Taking into account that the appellant has incurred huge demurrage charges, due to the time taken for investigation and also to get provisional release, the redemption fine and penalty imposed is excessive - Reducing the redemption fine to ₹ 1,50,000/- and penalty to ₹ 1,00,000/- would serve the ends of justice - decided partly in favor of appellant.
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