TaxTMI 
TaxTMI 
2000 (8) TMI 506
X X X X Extracts X X X X
X X X X Extracts X X X X
....the Respondent. [Order per : S.S. Sekhon, Member (T)]. - This appeal is against an order of Commissioner of Customs, Chennai wherein on an import of garlic valued at Rs. 17,65,692/- a redemption fine of Rs. 19 lakhs and penalty of Rs. 2 lakhs has been imposed on the importers who had imported the said garlic in question without an import licence for the first time. 2. Ld. Advocate fo....
X X X X Extracts X X X X
X X X X Extracts X X X X
....only 22%. In this case also the market value of the goods was considered to be Rs. 45 per Kg. as in the present appeal before us. Therefore, he submitted that redemption fine at 22% should be imposed in the present case and the penalty should be substantially reduced accordingly. 3. The ld. DR on the other hand submitted that the redemption fine has been computed based on the working sheet....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rial on record and find that the earlier orders of this Bench indicated above are concerning imports made at Mumbai in Maharashtra and market value and the margin of profit at that port having not been demonstrated to be the same as per market value and margin of profit that would be existing at Chennai port and therefore we cannot apply those orders to the present imports made at Chennai even if ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d the basis on which the said margin of profit was determined. Thus, we find that there was gross violation of principles of natural justice in this case especially when we find that the margin of profit and redemption fine being imposed for imports at Bombay and even at Chennai are much lower than 140%. Therefore, we would consider in the present case that the appellants be given an opportunity t....