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2017 (12) TMI 32 - AT - CustomsImport of restricted item or not? - Used Monitors and used Computer parts - requirement of import license - confiscation - redemption fine - penalty - Held that: - the items are not restricted items - since the declared value has been enhanced it is establishing that there is mis-description of the goods. In such circumstances, the redemption fine and penalty would sustain but that imposed by the authorities below is on the higher side - quantum of redemption fine and penalty reduced - appeal allowed in part.
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