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2011 (8) TMI 900 - AT - CustomsInterest - Import - Held That:- . As the differential duty has been paid subsequent to the clearance of the goods, therefore, we find that the setting aside the interest on the delayed payment of differential duty is not sustainable. Penalty - Classification under particular heading - Held That:- Revenue has not produced any evidence to show that the respondent has suppressed the material facts with intend to evade duty; hence respondents are not liable for penalty.
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