1994 (11) TMI 240

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....ent. [Order per : K.S. Venkataramani, Member (T)]. -  The application herein is arising out of the impugned order of the Collector of Customs, Madras by which he had finalised the provisional assessment as regards the assessable value of the goods imported, namely, hops, and also adjudicated the matter and levied redemption fine on the goods. The learned Counsel referred to the demand notic....

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.... adjusting excess duty towards redemption fine, total short collection is Rs. 2,12,377/- demanded." The learned Counsel submitted that the duty stands already paid in full and as regards the redemption fine he pleaded that this is a fit case for the Tribunal to exercise its inherent powers for staying the recovery of redemption fine. He relies upon the case reported in 1994 (70) E.L.T. 389 (Tribu....