2000 (8) TMI 506

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..... ekhon, Member (T)]. - This appeal is against an order of Commissioner of Customs, Chennai wherein on an import of garlic valued at Rs. 17,65,692/- a redemption fine of Rs. 19 lakhs and penalty of Rs. 2 lakhs has been imposed on the importers who had imported the said garlic in question without an import licence for the first time. 2. Ld. Advocate for the appellants has strongly urged that .....

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..... lue of the goods was considered to be Rs. 45 per Kg. as in the present appeal before us. Therefore, he submitted that redemption fine at 22% should be imposed in the present case and the penalty should be substantially reduced accordingly. 3. The ld. DR on the other hand submitted that the redemption fine has been computed based on the working sheet attached to the order itself which indicat .....

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..... of this Bench indicated above are concerning imports made at Mumbai in Maharashtra and market value and the margin of profit at that port having not been demonstrated to be the same as per market value and margin of profit that would be existing at Chennai port and therefore we cannot apply those orders to the present imports made at Chennai even if they have been made approx. three months in tim .....

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..... was determined. Thus, we find that there was gross violation of principles of natural justice in this case especially when we find that the margin of profit and redemption fine being imposed for imports at Bombay and even at Chennai are much lower than 140%. Therefore, we would consider in the present case that the appellants be given an opportunity to demonstrate as to how the margin of profit of .....

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..... to be set aside and remanded back for de novo adjudication. 6. Appeal allowed as remand for de novo adjudication with a direction that the material available with the department to determine the margin of profit should be applied to the appellants who thereafter should be heard in the matter and the redemption fine and penalties then determined as per law. This process should be completed w .....

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