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TMI Blog2023 (2) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... o found which were not declared in the import documents - HELD THAT:- There is no merit in the grounds of appeal raised by revenue, as there can be no estoppel against law. The appellant have exercised their statutory right of appeal which is not liquidated, as they have submitted at the adjudication stage they are ready to pay fine and penalty. Appeal dismissed. - Customs Appeal No. 51450 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere found to be old used Hard Disc Drive 500 GB for desktop laptop and the quantity was also found as 20,512 against the declared 8,000 in the import documents. In addition to this, 2000 pcs of the RAM were also found which were not declared in the import documents. The some goods found during examinations were also branded, having the various brands such as Seagate, Western Digital, HGST, Tos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same time allowed redemption on payment of fine Rs 30 lakhs and also imposed penalty Rs. 5 lakhs under Section 112 (a) (i). 4. Being aggrieved the appellant had carried the matter before the Commissioner (Appeals), on the ground that in view of the admitted position that it is a case of genuine mistake, and there is no contumacious conduct on the part of the importer, the quantum of redemption ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 21 and, thereafter re-exported the goods which have been re-exported vide shipping bill no. 2298915 dated 09.06.2021, it is further urged by revenue that the appellant deposited the fine and penalty without lodging any letter of protest and thereafter, have filed the appeal before the Commissioner (Appeals). Accordingly, learned AR prays for setting aside the Orderin- Appeal and restoration of O-I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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