9911796707
TMI Blog1999 (2) TMI 290X X X X Extracts X X X X X X X X Extracts X X X X ..... er-in-Appeal No. 4-13/97, dated 27-5-1998 passed by the Commissioner (Appeals), wherein the redemption fine of 125% adjudged by the original authority for import of Cassia has been upheld on the ground that in the appellants case there was no heavy demurrage involved and the Tribunal in the numerous decisions cited in the Order-in-Appeal had reduced the redemption fine to 75% only in consideratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the plethora of precedent decisions of the Tribunal cited before him. The learned Advocate submits that in these subsequent decisions, the learned Commissioner (Appeals) has chosen to apply the ratio of the decisions of the Tribunal in this regard. It is clear from the facts on record that the question of heavy demurrage was not involved, as the appeals were filed after release of goods on payme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decisions of the Tribunal in the case of Remsons Industries Ltd. as reported in 1998 (104) E.L.T. 104 wherein it is held that a quasi-judicial authority is bound to look into the precedent which is cited before it and that non-following of such judgments amounts to indiscipline. He also cites the decision in the case of Union of India v. Kamlakshi Finance Corporation Ltd. as reported in 1991 (55) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... % of the CIF value for the product Cassia, when it was illegally imported and was liable to confiscation : S. No. Name of the case Final Order No. Date (a) Sha Jagaroop Jee 1371/96 02-09-1996 (b) Chikku International 2218/96 04-02-1996 (c) General Traders 2478/96 18-12-1996 (d) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oposition and finding. Under these circumstances, I have to apply the ratio of the aforesaid Tribunal decisions to the appellants case in question and therefore, I modify the Order-in-Appeal impugned to the effect that the redemption fine imposed by the original authority shall stand modified to 75% of the CIF value only in cases of the imports covered by these appeals before me. Ordered according ..... X X X X Extracts X X X X X X X X Extracts X X X X
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