2018 (3) TMI 1441

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..... aware about the contents of the container, because one of the container was already released. It appears that it is first offence of the appellant and he accepted his guilt before the lower authorities - Quantum of penalty reduced. Appeal allowed in part. - Customs Appeal No.51772 of 2017 - A/50835/2018 - Dated:- 22-2-2018 - Mr. (Dr.) Satish Chandra, President And Mr. V. Padmanabhan, Memb .....

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..... N Panda, learned advocate submits that it was China buyer who has only sent the pesticides / insecticides. The appellant imported limestone powder. For the reason he should not be penalized. He draw our attention to the detailed submissions made by the appellant before the lower authorities where it was mentioned that lenient view may be taken as it was first offence of the appellant. He submits t .....

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..... ong to submit that wrong material has been sent. 6. We have heard both the parties at length. From the record, it appears that undoubtedly the appellant has mis-declared the imported goods as limestone powder instead of pesticides/ insecticides/ fungicides which attract higher rate of duty. The appellant was well aware about the contents of the container, because one of the container was alread .....

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