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TMI Blog2019 (9) TMI 1274X X X X Extracts X X X X X X X X Extracts X X X X ..... ess to deposit the redemption fine and penalties at the time of clearance, without prejudice to its rights and contentions, we see no impediment in the said assessment being undertaken by the respondents for clearance of the goods. Petition disposed off with a direction to the respondents to make a fresh assessment of the duty payable by the petitioner. - W.P.(C) 5417/2019 - - - Dated:- 23-9- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ini Booster Pump , having declared value as ₹ 10,84,045,41 and order clearance for home consumption on payment of applicable duty on the declared assessable value, as applicable under the law. 8.2 I uphold the order of imposition of Redemption fine and penalties. 9. The appeal is partially allowed as per order held above and the impugned Order-in-Original No. DLI/CUSTOM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner of Customs (Appeals), without prejudice to the rights contentions of the petitioner so that the goods are cleared. He submits that the petitioner would pay the redemption fine and penalties as stated in paragraph 8.2 of the order dated 29.03.2019, without prejudice, at the time of clearance of the goods. He submits that the respondents have not assessed the duty payable on the said goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able, if any; the redemption fine and the penalties. Once the same are paid, the goods of the petitioner shall be cleared. We again make it clear that the payment of redemption fine and penalties is without prejudice to the rights and contentions of the petitioner. The assessment be completed by the respondents within two weeks of copy of the order being served on the concerned o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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