Customs, Excise and Gold Tribunal - Tamil Nadu
Commissioner Of Customs vs Esjaypee Impex (P) Ltd. on 5 January, 1998
Equivalent citations: 1998(59)ECC359
ORDER
T.P. Nambiar, Member
1. The present reference application is filed by the department against the orders passed by the tribunal in order No. 1174/97 dt 9.10.96. In the present application the following questions of law are mentioned by the department:--
(i) As per Ministry's letter F. No. 393/34/96-Cus AS (ii) dated 25.5.97 addressed to Commissioner of Cen. Excise Trichy, Spices Board prices are to be adopted for future consignments/adjudications to work out margin of profit. As per the authentic bulletin of Spices Board the price of poppy seeds have been in the range of Rs. 8,600/- to Rs. 9,000/- per quintal.
(ii) In a judgment order No. 81/96 dated 8.7.96 in connection with the import of poppy seeds at Ahmedabad, Hon'ble Tribunal, New Delhi has upheld the Redemption fine and personal penalty imposed based on margin of profit, worked out taking the market price of Rs. 60/- per kg. Accordingly, the price quoted ie. Rs. 60/Kgs taken for adjudication is in order.
(iii) Poppy Seed is an item which commands a high margin of profit. The redemption fine and personal penalty fixed by the Hon'ble Tribunal is not commensurate with the margin of profit which the appellant would have gained.
2. The Ld. SDR appearing for the applicant pointed out that as per the Ministry's letter which was referred to in question No. (i), the price to be adopted is Rs. 8,600 to 9,000/- per Quintal. He also relied on the decision of the tribunal in Order No. 81/96 dt 8.7.96 wherein the price was fixed at Rs. 60/- per Kg. He also pointed out that the redemption fine and personal penalty fixed is not commensurate with the margin of profit.
3. The respondent is absent. Shri Srinivasan, Manager of the respondent is present.
4. We have considered the submissions advanced on behalf of the department. In the first instance, we find that none of the three questions framed by the department are questions of law. On the contrary, they are only questions touching the factual aspects of the matter which was decided by the tribunal. It is now a well known proposition of law that it is only questions of law which are dealt with and which are argued before the tribunal which alone are referrable.
5. As far as the Ministry's letter concerned, this particular point was not all raised before the tribunal and the tribunal has not dealt with the same. Therefore, on that ground alone, the plea of the department that question as arisen does not stand be test of law. We also find that all the above three questions are questions referring to the factual aspects which have been discussed by the tribunal.
6. The second point urged by the Ld. SDR is that, the tribunal has not taken note of the judgment of the Order No. 81/96 dt 8.7.96 which is relied upon by the department. We find from page 8 of the order of the tribunal order that this particular order which was passed in the stay petition by the tribunal in order No. 81/96 in the case of Ram Kripal v. CCE was taken note by the tribunal after taking note of that interim order passed by the tribunal and other relevant materials which were available, the tribunal had entered a finding with respect to the proper value that has to be given to the poppy seeds which are imported in this case. It is therefore seen that on the evidence available on record the tribunal came to finding of fact as to which is the appropriate redemption fine that is required to be fixed in this particular case. Therefore, the whole order was passed on this factual aspect and such questions of fact are not referrable to the High Court. In this view of the matter, we are of the view that no case is made out for referring any question of law and all the questions which have been enumerated in the application are questions touching to the factual aspects. In the premises, we are of the view that there is no merits in the application and accordingly the same is dismissed.
Pronounced and Dictated in the Open Court