The CESTAT upheld the demand of differential duty with interest...

The CESTAT upheld the demand of differential duty with interest and penalty under Section 114A of the Customs Act, 1962, for misdeclaration of imported stainless steel water bottles possessing vacuum insulation characteristics, contrary to the declared description. The Tribunal affirmed confiscation of the seized goods under Sections 111(d) and 111(m) of the Customs Act, allowing redemption upon payment of Rs. 5 lakhs. However, the appeal against the fine was partly allowed by reducing the redemption fine from Rs. 5 lakhs to Rs. 2 lakhs, deeming the original amount excessive. The appellant's contention of bona fide misdescription was rejected, as the import documentation failed to accurately reflect the product's nature. The order of the Commissioner (Appeals) was otherwise upheld, and the appeal was disposed of accordingly.

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