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2017 (11) TMI 101 - AT - CustomsPenalty on firm u/s 112(a) of CA, 1962 - penalty on partner u/s 1114AA of CA, 1962 - mis-declaration of goods - it was alleged that behind the consignment of slippers, undeclared quantity of ladies under-garments were concealed at the rear end, in excess of the declared goods - Held that: - the Partner of the Firm Shri Abdul Wahid has not filed any appeal before the Tribunal against the Order-in Appeal which upheld the penalties on him. Hence, the submissions in the written note as to both appeals should be considered as one appeal, is rejected as Shri Abdul Wahid had preferred an appeal before the first appellate authority independently and should have filed an appeal before the Tribunal also. Quantum of redemption fine and penalty - Held that: - the said redemption fine is proportionate to the modus operandi adopted by the appellant in concealing the under-garments and not declaring the same - the penalty imposed on the said ladies under-garments is also proportionate and requires no interference on this point. Confiscation of slippers - Held that: - the said goods are liable for confiscation is correct findings recorded and correctly held as confiscated - the ends of justice would be met if the redemption fine imposed on confiscation in respect of 66,000 pairs of slippers is reduced to ₹ 75,000/- and the penalty is reduced to ₹ 50,000/-. Appeal allowed in part.
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