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2018 (8) TMI 43 - AT - CustomsMis-declaration of imported goods - Confiscation - redemption fine - penalty - Held that:- 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 as the Appellant did not adduce any evidence that they had instructed/ informed courier of licence fee amount to be included in assessable value - Confiscation upheld - quantum of redemption fine and penalty reduced - appeal allowed in part.
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