9911796707
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Issues:
Appeal against confiscation of imported Cassia, classification as consumer goods, requirement of import license, enhancement of goods' value, imposition of fine, quantum of redemption fine calculation. Analysis: The appeal challenged the Order-in-Original (OIO) confiscating imported Cassia, considering it consumer goods necessitating an import license. The appellant argued Cassia's potential use in Ayurvedic medicines citing various references. They contested the enhancement of goods' value without proper justification, emphasizing the subjective nature of the decision. The Tribunal noted the absence of specific instances supporting the value increase, deeming the order non-speaking in this regard. Regarding the redemption fine, the appellant criticized the lack of detailed calculation based on landed cost and market price, contrasting it with the Tribunal's precedent requiring a clear discussion on profit margins. The Tribunal agreed that the redemption fine's subjective imposition, without a transparent calculation, rendered the order non-speaking. It highlighted the necessity of objective determination based on market data, directing a reconsideration by the original authority. The respondent relied on a Tribunal decision supporting Cassia's confiscation due to the absence of a specific import license during the relevant policy period. They argued that the product fell under the category of goods requiring a license, contrary to the appellant's assertion of it being a crude drug. The Tribunal acknowledged both parties' contentions but emphasized the need for a detailed examination of the import license requirement based on relevant case laws and treatises. In conclusion, the Tribunal set aside the impugned order, directing a fresh consideration by the original authority. It mandated a thorough review considering market prices, profit margins, and the import license necessity, ensuring the appellant's right to present evidence. The Tribunal stressed expeditious proceedings, expecting a resolution within six months while upholding principles of natural justice.
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