Commissioner (Appeals) Erred by Allowing Release of Smuggled Memory Cards with Redemption Fine and Reduced Penalty.

Smuggling of memory cards in unaccompanied baggage - adjudicating authority has rightly ordered absolute confiscation of the impugned goods - commissioner (Appeals) has erred in allowing releasing of the impugned goods on payment of redemption fine and reduced penalty. - CGOVT .....

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