2000 (8) TMI 678

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....e Respondent. [Order per : S.S. Sekhon, Member (T)]. - These two stay applications and appeals have come before us and taken up for final order as the issue encompasses the interpretation of the eligibility of flexibility in imports of items permitted under the Value Based Advance Licence issued for DEEC imports made by the appellants. With the consent of both the sides the main appeals are tak....

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....f the licence, which they were eligible for, if they had declared the correct LAM COKE CIF values. 3. The Commissioner, however, has observed that there was a deliberate attempt for import of an excess quantity of LAM COKE by using this misdeclaration in value and such an import which has been permitted without payment of proper import duty was in contravention of various provisions of the C....

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.... of the Customs Act, 1962. 4. We have considered the submissions made and also the relevant Import Trade Control Policy and find - (a) Confiscation of the goods under Section 111(d) has not been justified, since no Policy provisions of LAM COKE being a restricted or a prohibited item for import has been placed before us. The orders of confiscation and consequently the Redemption Fine d....

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....r has in his order not explained why he is not considering this aspect of the eligibility under the flexibility provisions of the Import Trade Control Policy. We have considered the submissions of the ld. DR that if the input output ratios are considered, then there is a larger quantum of imports of LAM COKE than what would have been permitted under the input output norms of the Policy. We find th....