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of The case involves the valuation of ship spares received via courier by the appellant, an agent for a vessel in need of urgent repairs. The appellant submitted a commercial invoice upon Customs request. The Tribunal found no intent to evade duty or fraudulent activity. The goods were eligible for duty exemption under Notification 12/2012 due to the vessel's registration in India during the contract period. Confiscation and penalties were deemed excessive for a technical breach during an emergency. The Tribunal set aside fines and penalties, allowing verification of duty exemption eligibility. The appeal was disposed of accordingly.
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