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TMI Blog2007 (8) TMI 115X X X X Extracts X X X X X X X X Extracts X X X X ..... e proposals in the Show Cause Notice issued to M/s. Esjaypee Impex (P) Ltd., Chennai (i) to confiscate a consignment of "Poppy seeds" imported by them from Pakistan in November 1998 in contravention of the prohibition in the Import Policy and (ii) to enhance the assessable value of poppy seeds from the declared value US $ 700 per M.T. to US $ 800 M.T. The appeal is directed against that part of the order not ordering confiscation of the consignment and not imposing penalty on the importer. 2. The grounds taken in the appeal are :- (i) As per International Narcotic Control Bureau (INCB) Circular, export of opium poppy seeds was prohibited in 1997 and Pakistan was not known to be producing poppy seeds legally. (ii) In taking the decis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould produce a certificate as regards country of origin from the competent authority. The importer had produced three certificates to show the licit growth of poppy seeds in Pakistan from, (a) Ministry of Agriculture, (b) Export Promotion Bureau, Government of Pakistan, and (c) Chamber of Commerce and Industry, Peshawar. Bank Certificate of Prime Bank, Peshawar had also certified that poppy seeds' export was permitted as per Export Policy of Pakistan (Tariff Item No. 100590). Notification No. 25 (RE 98) DGFT required that poppy seeds imported should have been grown licitly and was so certified by competent authority of that country concerned. The Tribunal vide Final Order No. 968/99 dated 7-5-99 [1999 (111) E.L.T. 921 (Tribunal)] in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued SRO 28 (1) 99 dated 14-1-99 banning export of poppy seeds from Pakistan. It was clear from the letter of Pakistan Anti Narcotics Force that the export of poppy seeds of licit origin was permitted prior to 14-1-99 as per export policy 1998. The ban on export of poppy seeds as per SR 93 (1)/97 issued on 22-9-97 was not in force when the export policy 1997-98 was issued. It was following these findings that the Commissioner had decided the subject import to be not prohibited but legal. 5. We have carefully considered the case records and the submissions made by both sides. As per the import policy current during the material period, vide Notification No. 25/RE/98 DGFT, poppy seeds imported should have been grown licitly and certifie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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