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2011 (1) TMI 56 - AT - CustomsRedemption fine and penalty - Demurrage and detention charges – value of goods had already been loaded for Rs.4 lacs approx. on the Bill of Entry without assigning any reason or any valid ground for doing so by the adjudicating authority while assessing the customs duty - no allegation against the appellants and they having malafide intention as the description of goods was found to be duly tallied with the description mentioned in the Bill of Entry - appellate authority has followed earlier decision of the Tribunal in the case of Supreme Enterprises rejected the appeal filed by the Revenue and has taken into consideration the fact of loading of value and demurrage and detention charges incurred by the respondent - Revenue has not advanced any reasons to enhance the redemption fine or penalty - arguments cannot be made the basis for enhancing the redemption fine and penalty, as against specific reasons given by the Commissioner (Appeals) - no merits in the Revenue s appeal, rejected
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