9911796707
TMI Blog1999 (4) TMI 308X X X X Extracts X X X X X X X X Extracts X X X X ..... ls) has upheld the said Order-in-Originals and have sought to distinguish this Tribunal's Order No . 1600-1601/98, dated 25-8-1998 in the case of H.M. Enterprises which had been cited before and in which the Tribunal had confirmed a redemption fine of 85% of CIF value. The learned Commissioner has rejected the appeals before him on the ground that the redemption fine is to be based on the margin of profit which was considered by the Orders-in-Original while imposing 100% RF. He has also held that since no heavy demurrage were paid, therefore lower redemption fine would not be correct. 2. Heard Shri A.K. Jayaraj, learned Advocate for the appellants who submits that the issue is a covered one in as much as this Tribunal vide Final Order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submissions and records of the case. On a perusal of the Order-in-Originals find that the dispute adjudicated therein was one covering the unauthorised import. There was no dispute on the value of the goods as held in the Order-in-Original. However neither in the findings portion nor in the order portion of the Order-in-Original has the original authority given any indication as to how the RF was computed at 100% of the CIF value. I find that because of this the submission of the learned Advocate needs favourable consideration, that the original authority if it wanted to choose to deviate from the standard practice of 85% RF, should have placed before the importers the reasons for enhancing the said RF to 100% by placing before the importe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority to have placed evidence before the importers to that effect. Without consideration of such an evidence, the imposition of 100% RF cannot now be sustained in the face of the precedent judgment of this Tribunal which recognised that during this period the RF should be at 85%. Therefore respectfully following the ratio of this Tribunal's Final order the case of Diamond Traders supra and particularly noting that the period of import is approximately the same as was involved in that import, I order that the Order-in-Appeal impugned is modified to the extent that the redemption fine is reduced from 100% of CIF value to 85% of CIF value. The appeals succeed accordingly with consequential relief as per law. X X X X Extracts X X X X X X X X Extracts X X X X
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