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2018 (11) TMI 625 - AT - CustomsRemand of matter for proper valuation of the goods for determination of fine and penalties - imports of 26 consignments of ‘old and used garments’ which were declared as ‘pre-mutilated and fumigated’ - Held that:- The failure of the original authority to comply with the direction in remand to disclose the margin of profit that prompted the fine and penalty, the matter would normally have to be remitted back by another remand order. However, the paucity of evidence and the negligible scope for ascertainment at this stage deters us from doing so - the confiscation of the goods under section 111(d) of Customs Act, 1962 is upheld - the ends of justice would be served by reducing the redemption fine to 10% of the ascertained value and penalty to 5% - appeal allowed in part.
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