2007 (8) TMI 115

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d (ii) to enhance the assessable value of poppy seeds from the declared value US $ 700 per M.T. to US $ 800 M.T. The appeal is directed against that part of the order not ordering confiscation of the consignment and not imposing penalty on the importer. 2. The grounds taken in the appeal are :- (i) As per International Narcotic Control Bureau (INCB) Circular, export of opium poppy seeds was prohibited in 1997 and Pakistan was not known to be producing poppy seeds legally. (ii) In taking the decision, the Commissioner had relied upon CEGAT Final Order No. 968/99, dated 7-5-99 in the case of M/s. Diamond Traders v. Commissioner of Customs, Chennai reported in 1999 (111) E.L.T. 921 (Tribunal). But he overlooked the CEGAT order reported in 1....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t of Pakistan, and (c) Chamber of Commerce and Industry, Peshawar. Bank Certificate of Prime Bank, Peshawar had also certified that poppy seeds' export was permitted as per Export Policy of Pakistan (Tariff Item No. 100590). Notification No. 25 (RE 98) DGFT required that poppy seeds imported should have been grown licitly and was so certified by competent authority of that country concerned. The Tribunal vide Final Order No. 968/99 dated 7-5-99 [1999 (111) E.L.T. 921 (Tribunal)] in the case of M/s. Diamond Traders v. Commissioner of Customs, Chennai, had decided that the certificate of licit production of poppy seeds imported in that case had been issued by three different independent authorities such as Chamber of Commerce and Industry, ....