https://www.taxtmi.com/caselaws?id=106050 The Tribunal granted the importer's plea for leniency, accepted the shipment date policy, and found excess quantity liable for confiscation and penalty. Emphasizing the inclusion of demurrage in profit margin calculation, the Tribunal directed the importer to clear goods, pay security and duty pending appeal hearing, critiquing the Commissioner's lack of leniency and mathematical understanding. The departmental representative supported the Commissioner's reasoning, while the applicant sought goods release due to demurrage impact on the project, with issues of delay attribution and departmental charges accountability raised. en-us Tue, 18 Sep 2001 00:00:00 +0530 Mon, 12 Mar 2012 14:50:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106050 The Tribunal granted the importer's plea for leniency, accepted the shipment date policy, and found excess quantity liable for confiscation and penalty. Emphasizing the inclusion of demurrage in profit margin calculation, the Tribunal directed the importer to clear goods, pay security and duty pending appeal hearing, critiquing the Commissioner's lack of leniency and mathematical understanding. The departmental representative supported the Commissioner's reasoning, while the applicant sought goods release due to demurrage impact on the project, with issues of delay attribution and departmental charges accountability raised. Case-Laws Customs Tue, 18 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106050