2010 (1) TMI 552

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....spondent. [Order]. - M/s. Amar Industries, the appellant herein had imported used machinery and cleared the same against Bill of Entry No. 03304 dated 27-5-2005 on payment of applicable duty. Pursuant to receipt of  intelligence of undervaluation of the impugned goods by the appellants, the jurisdictional authorities investigated the transaction and found that the appellant had mis-declare....

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....t of duty assessed, the lower authority erred in confiscating the goods and ordering redemption fine. It is submitted that in the judgment of the Apex Court in the case of M/s. Weston Components Ltd. v. CC, New Delhi - 2000 (115) E.L.T. 278 (S.C.) relied on by the Commissioner (Appeals), the goods involved therein had been allowed clearance by the importer on execution of a suitable bond. The fact....