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TMI Blog2013 (10) TMI 455X X X X Extracts X X X X X X X X Extracts X X X X ..... ther facts like demurrage and detention charges which are also relevant for determination of redemption fine. Further we note that the respondent has already suffered by paying higher rate of duty on the value of prime quality steels whereas if goods were actually of prime quality the incidence where lower or if the goods were seconds then value would have been lower which also would have resulted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (NML), Chennai, for their opinion. NML reported that based on visual inspection and chemical analysis the materials in the containers could be considered as secondary/defective rejected stainless steel AISI 304/304 L Grade coils. When this report was pointed out to the respondents, the respondents stated that they do not want to drag the issue because the clearance is getting delayed and they are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nditionally accepted mis-declaration, that implied differential duty of Rs. 3,37,113/-. For such offense the redemption fine and penalty is very low. He further points out that vide letter dated 11.02.08, the respondents had accepted the NML Report reporting the goods as seconds and defective and stated that they were ready to pay the merit duty as applicable. 3. He relies on the decision of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e quality. Thus, on prime quality value the appellants paid higher rate of duty whereas on prime quality goods duty payable was lower. Thus, when the appellant accepted to pay duty on the merit rate appellant already suffered high payment of duty and further they suffered demurrage and retention charges and loss of business opportunity due to delay in clearance of goods for about 4 months. Conside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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