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2019 (9) TMI 1533 - AT - CustomsPenalty u/s 114A of Customs Act - non-inclusion of demurrage charges in the assessable value for the purpose of calculating customs duty itself - suppression of facts or not - HELD THAT:- The inclusion of demurrage charges itself has been struck down by the Hon’ble High Court of Orissa in TATA STEEL LTD. AND ORS. VERSUS UNION OF INDIA AND ORS. [2019 (10) TMI 226 - ORISSA HIGH COURT], as ultra vires of constitution/section 14 of the Customs Act. Therefore, even if they had not included nor paid the customs duty on such amount they cannot be faulted. Therefore, the penalty imposed under section 114A is not sustainable and is liable to be set aside. Penalty set aside - appeal allowed - decided in favor of appellant.
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