2008 (11) TMI 134

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...., Member (T)]. - Heard both sides. 2. This is an appeal against the Order of the Commissioner No.17/Cus/2005, dated 14-3-2005, in so far as the same relates to not confiscating the offending goods and not imposing redemption fine in lieu of confiscation. 3.1 The Commissioner held that the exporters have misdeclared the nature, quality and value of the goods exported and accordingly ordered recov....

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....ere liable for confiscation have not directed them to pay fine in lieu of confiscation. 4. We find that the goods relating to which drawback had been wrongly claimed and paid and as well as goods relating to which the drawback claims were pending had already been exported. Therefore, the goods related to the impugned order dated 14-3-2005 were not available for seizure during the investigation. W....

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.... proviso to sub-section (2) of section 115, such fine shall not exceed the market price of the goods confiscated, less in the case of imported goods the duty chargeable thereon. (2) Where any fine in lieu of confiscation of goods is imposed under sub-section (1), the owner of such goods or the person referred to in sub-section (1), shall, in addition, be liable to any duty and charges payable in ....