1997 (4) TMI 264

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....r]. - The brief facts of these cases which arise out of 3 separate orders-in-appeal passed by the lower appellate authority are that in 24 cases, the respondents/importers herein imported different quantities of Zeera Khar (old crop of Afganistan origin) and in one case, (in Appeal No. C/444/95-NB (CC, Chandigarh v. Tee An Corporation), the respondents imported Zeera Asal (of Afganistan origin)....

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....ce these appeals by the Revenue seeking enhancement of the RF and penalty as according to the Department, the drastic reduction in RF and penalty would not be a sufficient deterrent to importers for import of these items. 2. Learned Counsels, Shri H.S. Mew and Shri A.S. Sunder Rajan appearing for the respondents have requested for adjournment. However, since it is possible for me to come t....

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.... the learned DR. 5. The importers have not disputed the assessable value arrived at by the Assistant Commissioner of Customs and have paid appropriate duty on the enhanced value as assessed by the Assistant Commissioner e.g. in the case of M/s. Girish Chander Kapoor (C/438/95-NB) duty has been paid on an assessable value of Rs. 45,114/- and an RF of Rs. 4000/- and penalty of Rs. 800/- has ....