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TMI Blog2013 (5) TMI 490X X X X Extracts X X X X X X X X Extracts X X X X ..... artons of wrist watches were found. If the goods were not intercepted, the same would have been cleared without claiming the ownership as the actual owner of the goods viz. digital cameras and wrist watches. Therefore, the goods are liable for confiscation - impugned order of confiscation confirmed but redemption fine & penalties as considered on higher side thus reduced accordingly. - APPEAL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t was found that the goods were mis-declared. In fact, in the same container, 263 cartons containing digital cameras and 150 cartons containing wrist watches were also found. Therefore, the goods were examined and opened in the presence of the CHA. Thereafter, the impugned proceedings were initiated and after investigation and recording various statements of the appellants, the impugned order was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that if the goods were not intercepted they would have been cleared as such and M/s. H.D. Associates would not have filed Bill of Entry till the goods were detected by the Revenue. Therefore, M/s. Montu Enterprises has mis-declared the goods and the goods are liable for confiscation as well as liable for penalty. 4. Heard both sides. Considered the submissions. Admittedly, the goods have been de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed order by reducing the redemption fine from Rs. 17 lakhs to Rs. 2.0 lakhs (Rupees Two lakhs only) and penalties as follows:- (1) Shri Jagdeep Singh Bains from Rs. 10 lakhs to Rs. 1 lakh (Rupees One lakh only); (2) Shri Pavan Shyam Sadarangani from Rs. 7 lakhs to Rs. 70,000/-(Rupees Seventy thousand only); (3) Shri Ujwal Vinod Saraf from Rs.3 lakhs to Rs. 30,000/- (Rupees Thirty th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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