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2016 (6) TMI 306 - CESTAT NEW DELHI

2016 (6) TMI 306 - CESTAT NEW DELHI - TMI - Imposition of redemption fine and penalty - Section 114A of the Customs Act, 1962 - Mis-declaration of description and quantity of goods - Held that:- when the offending goods itself submitted to the mis-declaration of the description and quantity, that ipso-facto invites penal consequence under law. Since there is a patent mis-declaration as is revealed from the facts, levy of redemption fine is justified. Looking to the regular import of the goods by .....

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view of the law laid-down by the Apex Court in the case of CC, Mumbai Vs Mansi Impex [2011 (8) TMI 470 - Supreme Court of India]. - Decided partly in favour of appellant - Customs Appeal No. 17 of 2012 - Final Order No. 51861/2016 - Dated:- 24-5-2016 - Sh. D. N. Panda, Judicial Member and Sh. V. Padmanabhan, Technical Member For the Appellants : Sh. Prem Ranjan, Advocate. For the Respondent : Sh. K. Poddar, DR ORDER Appellants submits that for no reasons of any mis-declaration or conscious in .....

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al duty demand. He erroneously acted without regard to the GSM of the goods which is decisive for determination of the weight of the goods and assessability. That caused the differential duty demand. Therefore, when such a technicality was cause for the differential duty demand, the appellant should not face penalty and confiscation for no deliberate mis-declaration. Section 125 of the Customs Act, 1962 was not applicable for imposition or redemption fine and levy of penalty under Section 114A o .....

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