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2009 (8) TMI 595 - AT - CustomsRedemption fine- Seizure of unmenifested wooden box containing High Pressure water blaster. Redemption fine of Rs. 25000/- imposed on goods and Rs. 50,000/- imposed on vessel along with penalties. Department’s plea that redemption fine not in tune with Board Instruction No. 8/62/68/Cus.-VII, dated 12.03.1970, that goods not basic items and that there was no mention of profit margin. Held that- for goods of value Rs. 1.03 lakhs, redemption fine and penalty of Rs. 1.8 lakh already imposed. Act of smuggling in terms of section 11 and 111 of Custom Act, 1962 governed by specific legal provisions of Chapter XIV. Assessing authority being quasi judicial authority to act independently. Instructions/guidelines not mandate for being obeyed in each assessment. No infirmity in impugned order rejecting department’s appeal.
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