2000 (6) TMI 586

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....ndent. [Order per : V.K. Ashtana, Member (T)]. - This is an appeal against Order-in-Original No. 37/99, dated 4-1-99 passed by Commissioner of Customs regarding import of Garlic Super Quality Grade-A vide Bills of Entry No. 10173, 10178, 10193 all dated 21-9-98 by the appellants which was confiscated under Section 111(d) of the Customs Act in view of ITC Policy violation as no valid import l....

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....mits that the imports in that order were also dated 21-9-98 and therefore margin of profit which depends on the market price was exactly the same as the market price would not fluctuate widely on the same day. Therefore, he prays that same ratio of that order be applied in this case and the redemption fine reduced on a pro rata basis accordingly which would come about Rs. 12 lakhs. He also request....

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....eous as noted above and since there is no evidence on record of any wild fluctuation in the market prices during this period, therefore the facts already ascertained and recorded by the ld. Commissioner in his order noted above would apply in this case also. 6. In view of the aforesaid findings, we are inclined to adopt the same facts as contained the ld. Commissioner of Customs' order cit....