2017 (8) TMI 1032

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....ravadivelu, Adv For the Respondent : Shri K. Veerabhadra Reddy, JC (AR) ORDER Per Bench Based on intelligence, that certain exporters were exporting semi-finished leathers as finished leathers, without payment of duty and wrongly claiming duty draw-back thereon, the container was detained by the Dock Intelligence Unit (DIU). The said container, was found to be laddened with export carg....

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....eathers and were misdeclared and confiscated the same by giving an option to redeem the goods on payment of redemption fine of Rs. 5,00,000/-. A penalty of Rs. 1,00,000/- was imposed on the appellants under section 114 of the Customs Act, 1962. Being aggrieved, the appellants are before the Tribunal. 3. Learned counsel Shri S. Sankarvadivelu appearing on behalf of the appellants submitted that ....

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....coating be lighter coating and not strong. Therefore, it may not be conclusively inferred that the leather exported is not Finished Leathers. In any case, the adjudicating Commissioner has imposed fine and penalty, which 20% of the value of consignments, which is excess. Learned counsel prayed that the Redemption fine and penalty may be reduced. 3. The learned Authorised Representative Shri K. ....

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.... not correspond in any material particular with any information furnished by the exporter . Since the finding has been entered that the goods declared as Finished Leathers do not conform to the standards of Finished Leathers , the same are liable for confiscation. However, in our view, imposition of both the Redemption Fine and penalty are on the higher side and both are required to be reduced to ....