TMI Blog2017 (5) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... ion granted under N/N. 21/02? - Held that: - there is no record to prove that the goods imported were prime in character. In absence of any rebuttal by the appellant, before the authority below, mis-declaration of description and value was established - confiscation, redemption fine and penalty upheld - appeal dismissed - decided against appellant. - C/307/2008 - 40359/2017 - Dated:- 28-2-2017 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heet in Coils and Slit Coils 23.98 3353248/- 857595 Notfn. No. 21/02 Sl. No. 207 02 701238/26.3.08 Prime CRGO Electrical Steel Sheet in Coils and Slit Coils 79.484 11030480/- 2821050/Notfn. No.21/02 Sl. No. 207 2. Appellant declared the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt only prays today for reduction of redemption fine and penalty. Appellant has not come out with clean hands for the proved deliberate mis-declaration of description and value of the goods before the authority. The goods were valued at ₹ 1,43,83,728/-. The breach of law committed resulted in confiscation. 6. Redemption fine of ₹ 15,00,000/- was imposed. So also fine of ₹ 5,00 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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