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Magican Impex Pvt. Ltd. Versus Commissioner of Cus. (I&G) , New Delhi

2017 (2) TMI 1263 - CESTAT NEW DELHI

Misdeclaration of value of imported goods - Held that: - The appellant has imported three types of mobile phones and declared the MRP for all the three models as ₹ 1599/-. However, at the time of examination of the goods the customs authorities .....

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aration filed by the importer. Consequently, the charge of misdeclaration stands established - appeal dismissed - decided against appellant. - C/54468/2015 - Final Order No. C/A/51872/2017-CU(DB) - Dated:- 17-2-2017 - Dr. Satish Chandra, President an .....

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f three models of mobile phones imported by them from Hong Kong. The appellant had classified the goods under Heading 8517 of the Customs tariff and claimed exemption from CVD. On examination of the consignment, the customs authorities noticed that t .....

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claration on the part of the appellant and ordered for confiscation of the imported goods under Section 111(m) of the Customs Act, 1962. He gave option to redeem the same on payment of redemption fine of ₹ 11,50,000/- under Section 125 of the C .....

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e appellant paid the duty, penalty, R.F. and cleared the goods. However, challenged the fine, imposition of penalty and redemption fine in the present appeal. 4. With the above background, we have heard Shri Sumit Wadhwa, ld. Advocate for the ap .....

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pplier. Consequently, he pleaded on behalf of the appellants that the redemption fine and penalty may be set aside. 6. Ld. AR, on the other hand, supported the order passed by the lower authorities. He submitted that the claim made by the appell .....

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