Redemption fine and penalty for unauthorised poppy seed imports upheld, with no further enhancement allowed

Enhancement of redemption fine and penalty for confiscated poppy seeds was not found to warrant further interference, as the appellate authority had already raised the fine to 100% of CIF value and the penalty to 10%. The Tribunal relied on the Larger Bench view that unauthorised import of poppy seeds justified substantial redemption fine, and also followed its earlier decision in a connected matter declining similar relief. On that basis, it found no infirmity in the appellate order and upheld it, rejecting the Revenue's request for further enhancement.

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Issues: Whether the enhancement of redemption fine and penalty in respect of confiscated poppy seeds called for further interference.

Analysis: The redemption fine had already been enhanced by the appellate authority to 100% of the CIF value and the penalty had been increased to 10%. The Tribunal noted the Larger Bench view that poppy seeds imported without licence justified substantial redemption fine, and also relied on its earlier decision in a connected matter where similar relief was declined. In that backdrop, no infirmity was found in the appellate authority's order.

Conclusion: The impugned order was upheld and the Revenue's request for further enhancement was rejected.

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