https://www.taxtmi.com/caselaws?id=113278 Commencing ship-breaking before payment of duty did not justify enhancement of the redemption fine or penalty where the vessel remained within the Customs bonded area and the importers explained that breaking was started only to lighten the vessel and prevent damage from high tide. The adjudicating authority had already considered those circumstances in fixing the original sanctions, and no material was shown to support a higher quantum. Enhancement of both the redemption fine and the penalty was therefore not warranted. en-us Tue, 13 Jan 2004 00:00:00 +0530 Fri, 04 May 2012 16:52:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113278 Commencing ship-breaking before payment of duty did not justify enhancement of the redemption fine or penalty where the vessel remained within the Customs bonded area and the importers explained that breaking was started only to lighten the vessel and prevent damage from high tide. The adjudicating authority had already considered those circumstances in fixing the original sanctions, and no material was shown to support a higher quantum. Enhancement of both the redemption fine and the penalty was therefore not warranted. Case-Laws Customs Tue, 13 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113278