1997 (2) TMI 277

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....ter called. None for the respondents despite notice of hearing having been issued on 24th January by registered post. In the view, I propose to take on this matter. I am not adjourning it. Therefore, I decide the case in the absence of the respondents. 2.1 Briefly stated, facts of the case are as follows : 2.2 The respondents herein imported 42.172 m.t. of zanzibar cloves valued at....

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....igh. Therefore, in my opinion fine imposed amounting to 11.5% is very much on lower side and the argument that this has resulted in granting of unwarranted and undue financial benefit to the Importer has considerable force. In view of the foregoing discussions, I set aside the impugned order of adjudication and remand the case for de novo adjudication to the original authority. While considerin....

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....er. 3. I have carefully considered this plea of the Revenue. I do not accept this ground urged on behalf of the Revenue. In the earlier portion, the lower appellate authority has stated that 22% ad hoc deduction for arriving at the margin of profit appears on the higher side. The appellate authority has stated that they should have arrived at it carefully after taking into account the vari....