2013 (8) TMI 397

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.... Per Mathew John The appellant filed Bill of Entry No. 338381 dated 11-05-04 at Tuticorin Customs House for clearance of goods declared as below: Sl. No.   Description of the goods Qty (Kgs.) CIF Value declared (US$) 1.   Ethephon 80% Tech (29420011) 5000   21000   2.   Monocrotophos 70% Tech 38081099 12375   2....

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....hephon was underdeclared. After hearing the views of the appellant and with his concurrence, the value of the product was increased from US$ 4.25 per KG (CIF) which was declared to US$ 10.78 per KG (CIF) and assessed to duty. The total assessable value for the two products was arrived at as Rs. 34,70,950/-. Thereafter, the goods were confiscated under section 111 (d) of the Customs Act, 1962 for v....

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.... suffered substantial amount as demurrage. However, the counsel did not disclose the exact amount of demurrage incurred. The Counsel submitted that the redemption fine imposed is very high and the Tribunal should approach the matter with appropriate sense of proportion to the type of violation committed by them and give relief. 7. Opposing the prayer, the Ld. A. R. for Revenue submits that the ....

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....ch are critical to decide the safety of using these goods. Permitting such imports can cause damage to the flora and fauna of the country. (ii) The importer did not produce the licenses required to import the goods. (iii) Insecticides are allowed for import only at specified ports were authorities who can assess the safety of the goods are stationed. But the appellant consciously violated th....