2005 (2) TMI 151

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., U.S.A. and had also filed the requisite bill of entry. The Petitioner had sought clearance of the said goods from R.E.P. licence and in the said licence, there was an endorsement for import of "seeds". The Petitioner's contention is that what is imported was "seeds" and not "almonds". The Collector of Customs by the aforesaid order dated 8-6-1989 came to the conclusion that the aforesaid imported goods were not admissible for import in terms of the replenishment licence produced by the Petitioner and accordingly passed an order of confiscation under Section 111(d) of the Customs Act r/w Section 3 of the Imports & Exports (Control) Act, 1947. Apart from confiscating, the Collector to Customs also imposed a redemption fine of Rs. 18 lakhs a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of almonds under REP licence, had clearly held that the same could not come within the words "seeds", however the Division Bench in the said case, had reduced redemption fine to 50% and personal penalty also to 50% and had observed as under :- "Taking into consideration all the facts and circumstances of the case, in our judgment, the proper order would be to reduce the redemption fine and the penalty to 50% of what was levied by the Additional Collector. It is required to be stated that while admitting the appeal, the Division Bench of this Court had directed that the appellants should pay 50% of the redemption fine and personal penalty and for the remaining 50%, bank guarantee should be furnished. It is not in dispute that the appellant....