2001 (9) TMI 344

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....A. Chopra, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The appeal taken up for disposal on the ground that only the fine and the penalty were disputed by the appellant. 2. In the order impugned in the appeal, the Commissioner has found that the appellant imported seeds of Egyptian clover, but declared the goods to be amaranthus seeds. He therefore ordered confi....

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.... v. CC [2000 (124) E.L.T. 720 (T)]. In disposing of their appeal, the Tribunal reduced the redemption fine by half. The Tribunal has, in that case, found that with regard to the charge of misdeclaration there were some extenuating circumstances. We are not able to find any extenuating circumstances in the case before us. Finally, in the case before the Tribunal, there was no attempt to evade duty ....