2002 (1) TMI 709

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....cate, for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  Both these Revenue appeals arise from two Order-in-Original Nos. 18/96-Comm. and 19/96-Comm., Dt. 12-9-96 passed by the Commissioner of Customs and Central Excise, Trichy. 2. In Order-in-Original No. 18/96, the Commissioner has directed confiscation of imported betel nuts weighing 66 M.Ts. valued at Rs. 11,59,950/- He....

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....ri A.K. Jayaraj, ld. Counsel for the Respondents. We have gone through the appeal memorandum and the grounds. The Commissioner has rightly held on merits that there is violation of Exim Policy inasmuch as the appellants had not taken out a licence for import of the item. He has taken the value as prevailing in the market and as reflected in the "Economic Times". In order to enhance the value for t....