2005 (5) TMI 574

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..... ember (J) (Oral)]. -  This appeal challenges the imposition of fine of Rs. 3.5 lakhs and penalty of Rs. 1.75 lakhs. The appellant had misdeclared the goods in the bill of entry. On examination it was found that they were used in parts of computers imported in violation of para 217 of Exim Policy. The appellants do not contest the aspect pertaining to misdeclaration. However it is their conte .....

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..... (175) E.L.T. 470] wherein for violation of conditions of policy by importer, the Tribunal has held that goods are liable for confiscation and for imposition of redemption fine and penalty. 2. On a careful consideration, I notice that original authority has cleared the importer of the charge of mala fide intention to evade duty in the matter and has given the benefit of bona fide belief. In s .....

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