2004 (1) TMI 576

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....oti Balasundaram, Member (J)]. - The Revenue seeks enhancement of the amount of redemption fine and penalty levied and imposed upon the respondents herein on the ground that they started breaking of the ship M.V. Success Hope, imported by them even prior to payment of duty, holding that this amounted to clearance of imported vessel without payment of duty and that the vessel was thus liable to c....