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TMI Blog2017 (10) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... demption fine and penalty imposed is excessive - Reducing the redemption fine to ₹ 1,50,000/- and penalty to ₹ 1,00,000/- would serve the ends of justice - decided partly in favor of appellant. - C/170/2009 - Final Order No. 41668/2017 - Dated:- 16-8-2017 - Ms. Sulekha Beevi C.S., Member (Judicial) and Shri Madhu Mohan Damodhar, Member (Technical) Shri S. Sankaravadivelu, Advo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. Samples were drawn and forwarded to Textile Committee and on the basis of such report, the classification of the cargo was determined. The appellant accepted the classification and paid the differential duty. In view of the above, the Bill of Entry dated 14.5.2007 was given first check to conduct a detail examination before considering the request for re-export. Samples were again drawn and sen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the enhancement of value / differential duty and is confining the contest only to the redemption fine and the penalty imposed. He submitted that it took almost two months to allow provisional release of the goods and in the meantime, the appellant had incurred demurrage / detention charges to the tune of ₹ 10,73,061/-. Taking into consideration of this fact, the redemption fine and penalty m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lakh fifty thousand only) and penalty to ₹ 1,00,000/- (Rupees one lakh only) would serve the ends of justice and we order accordingly. 7. In the result, the impugned order is modified to the extent of reducing the redemption fine to ₹ 1,50,000/- (Rupees one lakh fifty thousand only) and penalty to ₹ 1,00,000/- (Rupees one lakh only) without disturbing the differential duty d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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