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2018 (8) TMI 42 - AT - CustomsMis-declaration of imported goods - Confiscation - redemption fine - penalty - Held that:- The Appellant has not adduced any evidence that the courier was not authorised by them to file Bill of Entry or they had intimated him to file Bill of Entry after including the licence fee - It was the responsibility of the Appellant importer to inform the exporter and the courier to mention correct details in the documents. Further the Bill of Entry could not have been filed without intimating the Appellant. The charges of mis-declaration are thus sustainable and the goods has been rightly confiscated - quantum of redemption fine and penalty reduced. Appeal allowed in part.
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