1997 (4) TMI 264

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..... h arise out of 3 separate orders-in-appeal passed by the lower appellate authority are that in 24 cases, the respondents/importers herein imported different quantities of Zeera Khar (old crop of Afganistan origin) and in one case, (in Appeal No. C/444/95-NB (CC, Chandigarh v. Tee An Corporation), the respondents imported Zeera Asal (of Afganistan origin) without import licence and filed Bills of E .....

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..... ncement of the RF and penalty as according to the Department, the drastic reduction in RF and penalty would not be a sufficient deterrent to importers for import of these items. 2. Learned Counsels, Shri H.S. Mew and Shri A.S. Sunder Rajan appearing for the respondents have requested for adjournment. However, since it is possible for me to come to a conclusion on hearing the learned DR and perus .....

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..... ssable value arrived at by the Assistant Commissioner of Customs and have paid appropriate duty on the enhanced value as assessed by the Assistant Commissioner e.g. in the case of M/s. Girish Chander Kapoor (C/438/95-NB) duty has been paid on an assessable value of Rs. 45,114/- and an RF of Rs. 4000/- and penalty of Rs. 800/- has been borne on these goods in terms of the orders of the Commissioner .....

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