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<h1>Customs duty confirmed on goods, penalty reduced on immediate payment. Appeal partly allowed.</h1> The duty demand of Rs. 1,72,144/- was confirmed on goods cleared by the appellants. The penalty of Rs. 30,000/- imposed under Rule 173Q was reduced to Rs. ... Penalty - Central Excise - Under valuation of goods The duty demand of Rs. 1,72,144/- was confirmed on goods cleared by the appellants. The penalty of Rs. 30,000/- imposed under Rule 173Q was reduced to Rs. 5,000/- as duty was paid immediately after the show cause notice. The appeal was partly allowed.
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