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2023 (6) TMI 474 - AT - CustomsValuation of imported goods - edible oil - inclusion of value of barge charges incurred by them between the anchorage port and the port of unloading - HELD THAT:- A harmonious reading of the amendment carried out to Rule 10 would clarify that during the period under dispute i.e. August 1996 to March 2001, the Department had no provision to get the barge charges included in the total value for payment of Customs Duty - Accordingly, the Appeal is allowed along with consequential relief, if any. The Larger Bench of this Tribunal in the case of COMMISSIONER OF CUSTOMS VERSUS M/S GRASIM INDUSTRIES LTD [2013 (10) TMI 246 - CESTAT AHMEDABAD] has gone into the aspect as to whether the amendment carried out has retrospective effect or not and has held that Personal penalty imposed on the Senior Executive - HELD THAT:- Since the basic issue is held in favour of the Appellant and their Appeals have been allowed, the Appeal filed by the third Appellant is allowed by setting aside the personal penalty imposed to him.
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