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TMI Blog2018 (7) TMI 2284X X X X Extracts X X X X X X X X Extracts X X X X ..... nce quantity in dispute i.e. Rs.11,90,161/-. The appropriate orders shall be made by the Additional Commissioner of Customs, in the circumstances, with respect to the said quantity of Rs.11,90,161/- within two weeks from today. In case the petitioner has declared the correct value and paid the duty, in such an event, subject to its paying the penalty of Rs.1,20,000/-, the goods should be releas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessable value at Rs.21,89,084/- upon which additional duty of Rs.11,90,161/- was imposed. The order also confiscated the said quantity subject to payment of redemption fine of Rs.5 lakhs and a penalty of Rs.1,20,000/-. Learned counsel for the respondent submits that in case the petitioner is aggrieved by the order, whether it chooses to pay the redemption fine and the additional duty or not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order, in accordance with law. The writ petition is allowed in the above terms. The petitioner is at liberty to apply to CONCOR, given the limitation of three months from the date of the order permitting release for waiver of demurrage/prevention charges. In case such an application for waiver is made, that shall be considered in accordance with law. Dasti. - - TaxTMI - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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