2000 (5) TMI 508

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....dent. [Order]. -  In this appeal against Order-in-Appeal No. 93 & 94/98 dated 21-2-1998 passed by Commissioner (Appeals), the short point submitted before me is that the quantum of Redemption Fine upheld by the order impugned for the import of Poppy Seeds from Pakistan is very high. 2. Heard Shri A.K. Jayaraj, ld. Advocate for appellants who submits that the period of import is ....

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...., dated 7-6-1999 which has already been noted above wherein the RF was reduced from 100% to 85%. In this case, he submits, the RF upheld is even higher than 100% being in the approx. 135% and prays for same ratio to be adopted. 3. Heard Shri M. Kunhi Kannan, ld. DR who reiterates the findings of ld. Commissioner (Appeals) in para 4 of the order impugned wherein he has relied on certain ear....

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....is modified. Ordered accordingly. The appeal is allowed in the above terms with consequential relief. Appeal No. C/13/99 5. Vide the same order impugned, the RF on similarly imported poppy seeds from Pakistan has been held at 135% of the CIF value. 6.  Ld. Advocate Shri A.K. Jayaraj reiterates the submissions made in the appeal above in this case also. 7.  Ld. DR submits....

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....nt of fine to be paid in lieu of confiscation . The RF is normally calculated with reference to the margin of profit likely to be enjoyed by the importers in this consignment which in turn is calculated on the basis of ascertained/estimated market price of the goods after they are landed. Therefore, whether goods have been confiscated only for Import Trade Control or whether they have been confisc....