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6.Learned counsel appearing for the appellant/importer vehemently contended that there is no mis-declaration of any of the parameters and that the RSP declared by them is the basis on which duties have been calculated and paid. However, the Tribunal has erroneously gone on the premise that the entire profits would accrue to the appellant, without taking into consideration the profits that would accrue to the retailers, which finding, is per se flawed and deserves to be set aside. Further it is also contended by the learned counsel appearing for the appellant that the time granted till 3rd September, 2011, under the Legal Metrology (Packaged Commodities) Rules, 2011, enabling deferment of any prosecution for non-compliance of any rules, though has been taken into consideration by the Commissioner of Customs (Appeals), while reducing the quantum of redemption fine and penalty, however, the said fact has not been taken into consideration by the Tribunal.