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2000 (11) TMI 196 - CEGAT, COURT NO. IV, NEW DELHI
Extract:
.......ng the allowance of demurrage and landed cost towards the imposition of redemption fine and penalty. 12.In view of the discussion made above, the impugned order of the Commissioner of Customs is perfectly valid and no interference is called for. Consequently, there is no merit in the appeal of the appellants and the same is ordered to be dismissed.