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2017 (12) TMI 903 - AT - CustomsMis-declaration of description of goods - undervaluation - main ground agitated is that no confiscation can be ordered of the goods without seizing the same - Held that: - the imported goods are in the custody of customs till such time the goods are allowed to be cleared. In the present case such clearance has been allowed only after the execution of bonds and bank guaranty, pending adjudication of offence - confiscation for misdeclaration upheld - redemption fine and penalty also upheld - appeal dismissed - decided against appellant.
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