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    <title>2005 (10) TMI 306 - CESTAT, MUMBAI</title>
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    <description>Undeclared imported goods that were neither manifested nor declared in the Bill of Entry were considered on the facts as an inadvertent import mistake. The adjudicating authority had already allowed clearance or export on payment of a nominal redemption fine, and that approach was treated as reasoned and appropriate in the circumstances. The request to enhance the redemption fine was rejected, and the request to waive fine and penalty was also declined, with no interference called for on either issue.</description>
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      <description>Undeclared imported goods that were neither manifested nor declared in the Bill of Entry were considered on the facts as an inadvertent import mistake. The adjudicating authority had already allowed clearance or export on payment of a nominal redemption fine, and that approach was treated as reasoned and appropriate in the circumstances. The request to enhance the redemption fine was rejected, and the request to waive fine and penalty was also declined, with no interference called for on either issue.</description>
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