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2022 (8) TMI 616 - AT - CustomsClassification of goods - unflavoured supari (betel nut product) - to be classified under CTH 21069030 or under CTH 08028000? - benefit of concessional rate of duty under Sl. No. (i) of Notification No. 96/2008 - HELD THAT:- It has to be stated that the appellant is not contesting the classification or the valuation of the goods. It is also to be stated that even prior to passing of the impugned order, the appellant had requested for permission to re-export the goods. The adjudicating authority has allowed such request. However, redemption fine of Rs.15 lakhs has been imposed. The enhanced valuation of the goods has happened for the difference in the classification adopted by the appellant. The appellant has adopted the classification under Chapter 21 on the view that the goods are in the nature of betel nut products. Taking note of the fact that the goods are not cleared for home consumption and the appellant has also incurred huge detention-cum- demurrage charges, we are of the view that the redemption fine and the penalty imposed by the adjudicating authority is on the higher side, we hold that reducing the redemption fine to Rs.4,00,000/- and penalty to Rs.5,00,000/- would meet the ends of justice - the impugned order is modified to the extent of reducing the redemption fine to Rs.4,00,000/- (for the purpose of re-export only) and also reducing the penalty imposed under sec. 112(a)(i) to Rs.5,00,000/- without disturbing other directions in the order. The appeal is partly allowed.
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