Customs, Excise and Gold Tribunal - Tamil Nadu
Commissioner Of Customs, Chennai vs R.K. Traders on 22 January, 2002
Equivalent citations: 2002(141)ELT749(TRI-CHENNAI)
ORDER Jeet Ram Kait, Member (T)
1. All these six appeals have been filed by the Revenue against the Order-in-Appeal Nos. 75 to 90/97 (T)(D) Cus., dated 27-5-97 passed by the Commissioner of Customs (Appeals), Trichy.
2. In the impugned order, the Id. Commissioner (Appeals) had enhanced redemption fine from 50% to 100% on the CIF value only. Aggrieved with this order Revenue has come in appeal on the ground that margin of profit was worked to 331.37% in respect of R.K, Traders, 332.354% in respect of Onkar Trading Co., 405% in respect of Business Enterprises, 335.57% in respect of C-N.M. Impex, 409% in respect of Aero Enterprises. They have therefore prayed to increase the redemption fine equivalent to the margin of profit and also increase the penalty from 10% on the CIF value which has been imposed by the Commissioner (Appeals), though he has increased the penalty from 2 to 3% fixed by the original authority. They are not satisfied with the penalty imposed in view of the fact that goods are Poppy seeds of foreign origin.
3. Appearing on behalf of the Revenue, the Id. DR Shri Mani has pointed out that the impugned order has already come before this Tribunal in the matter of Onkar Trading & Sitnil Traders v. C.C, Trichy vide Final Order Nos. 2022-2025/2001, dt. 12-12-2001 was passed by this Bench. He has therefore prayed that margin of profit being more than 300%, Redemption fine should be at least fixed to the extent of margin of profit and penalty also may be appropriately increased from 10% to the reasonable extent as deemed fit and proper by the Bench.
4. When the matter was called, none appeared for the Respondents despite notice for today's hearing.
5. We have considered all these appeals and find that from the redemption fine of 40-50% imposed by the original authority, the learned Commissioner has increased the redemption fine to 100% in all the cases and has also increased penalty from 2 to 3% to 10% in all the cases. In the matter of, Harpreet International v. C.C., reported in [2000 (120) E.L.T. 529 (T-LB)] the Larger Bench has held that on Poppy seeds redemption fine of 85% of the CIF value was found sufficient on the ground that poppy seeds are imported without licence. Penalty was also reduced from 10 lakhs to Rs. 4.50 lakhs on a total CIF value of Rs. 25,25,210/-. In view of the decision rendered by the Larger Bench in the case of Harpreet International (supra), and in view of the decision of this Bench in the case of CCE v. Onkar Trading & Sunil Trading (supra) we do not find that it requires any interfere from us. Therefore, we do not find any infirmity in the impugned order passed by the Id. Commissioner (Appeals) and the same is confirmed. All these appeals filed by the Revenue are therefore, rejected. Ordered accordingly.