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TMI Blog2013 (8) TMI 397X X X X Extracts X X X X X X X X Extracts X X X X ..... imposed is very high and needs to be set aside – Held that:- in case of such multiple contraventions the redemption fine imposed was only about 17% and this cannot be considered as excessive - penalty imposed was about 6% and therefore both these should not be interfered with – appeal decided against the assessee. - Appeal No.C/400/2004 - - - Dated:- 9-5-2013 - Shri P.K. Das and Shri Mathew Jo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... guring in the list of insecticides under section 9 (3) of Insecticide Act, 1968. Such goods could be imported only from foreign manufacturers who were specified in a certificate issued by the Directorate of Plant Protection, Quarantine and Storage, Faridabad. The appellant did not produce any such valid certificate for import of the goods. 3. Further, the import could be made only through specif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demption fine, penalty and customs duty and cleared the goods. Now, they have filed this appeal being aggrieved that the redemption fine and penalty imposed is very high and needs to be set aside. 6. He submits that the value for Ethepon was fixed taking price for goods manufactured in USA whereas the goods imported by them was manufactured in China. So the value re-assessed was very high. They ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment. The goods were imported without indication of country of origin. Circumstances indicated the goods were of US origin and it was assessed accordingly and it is a closed matter because valuation issue is not contested in appeal. 8. Further he argues that besides undervaluation, there were many contraventions in respect of the impugned goods which he mentioned as under: (i) Insecticides w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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