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Issues involved: Import of video cassettes without required license, incorrect declaration of goods, imposition of fines and penalties under Customs Act.
Summary: The appellants imported video cassettes declared as "1/2" blank video cassettes suitable for S-VHS Editing application but were actually 'VHS' type requiring a specific license. The correct unit price was found to be US$ 0.80, higher than declared. The Customs authorities proposed confiscation under Section 111(d) and (m) of the Customs Act and imposed penalties under Sections 112(a) and 114A. The Commissioner of Customs ordered confiscation of 40 cassettes with redemption option, imposed fines, demanded differential duty, and penalties totaling Rs. 1,99,000/-. The appellants challenged the fine and penalties. The Tribunal set aside the fine of Rs. 1,99,000/- as the goods were not available for confiscation, upheld the penalty of Rs. 25,000/- under Section 112(a), and set aside the penalty of Rs. 59,882/- under Section 114A due to penalty already imposed under Section 112. The impugned order was modified accordingly, and the appeal was disposed of on 23-9-2005.
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