2007 (7) TMI 466

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....la, Advocate, for the Respondent. [Order]. - This appeal is directed against the order-in-appeal No. 532/2006/MCH/JC/GR.2.BI/06, dated 6-11-2006. 2. Considered submissions made by both sides and perused the records. 3. The issue involved in this case is regarding the import of used tyres by the respondent without following the procedures as prescribed by the Notification No. ....

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....in violation of DGFT Notification No. 2(RE)-2006/2004-2009, dated 7-4-2006. But it appears to have been imposed arbitrarily inasmuch as the redemption fine and personal penalty have been imposed without market verification and without determining MOP. Also the demurrage and detention charges have not been taken into account. They also produced several bills, showing that margin of profit is nomina....