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2017 (11) TMI 421 - AT - CustomsMisdeclaration of imported goods - confiscation - redemption fine - penalty - Held that: - When the goods failed to be proved as waste but was found to be pipes and misdeclaration thereof, there was misdeclaration of description and value of goods. There is no material on record in defence of appellant to disturb the adjudication finding. Accordingly that is maintained - redemption fine and penalty also does not call for any reduction since reasonable dose of such fine and penalty has been imposed - appeal dismissed in toto.
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