9911796707
TMI Blog2000 (7) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... national and Shri Maninder Singh preferred appeals C/281 and 282/99 before Delhi Bench of this Tribunal. These appeals come up before Northern Bench on 9-3-2000 for hearing. Stay petitions had also been posted. That Bench found that the facts in the case are similar to those in appeals pending before South Zonal Bench in relation to import of identical goods by M/s. Pearl Associates, Pondicherry. Consequently the Bench took the view that these two appeals are to be heard by South Zonal Bench at Chennai in the interest of justice. Learned Counsel representing the appellant aIso submitted before the Bench that the two cases may be transferred to South Zonal Bench at Chennai to be heard along with the appeals preferred by M/s. Pearl Associates ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sident for specific orders transferring the case to South Zonal Bench. In the instant case such a procedure was not resorted to by the Northern Bench. Bench only directed the Registry to do the needful. Had the Bench directed the Registry to place the records before the President for appropriate orders the difficulty would not have arisen. In the absence of such a direction to the Registry, Registry followed the order of the Northern Bench which reads - "Since we find that there is reference to the case of M/s. Pearl Associates in the findings of this case and the evidence in both the cases is the same, therefore, it will be in the interest of justice, if these two appeals are also heard by South Zone Bench at Chennai under intimation to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... statement of law made by the Supreme Court and Rules, we are clear in our mind that transfer from one Zonal Bench to another can be made only by general or special order passed by the President. In this view action of South Zonal Bench in referring the appeals back to President for appropriate orders was correct. 4.Stay petitions have also been filed by the appellants praying for waiving the condition of pre-deposit of the amount of penalty imposed on the appellants. Since this appeal had a chequered career and was pending here for more than a year we heard the Learned Counsel representing the appellant and the Learned Departmental Representative on merits after waiving the condition of pre-deposit. We are disposing of the appeals on meri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1-1997, and the goods reached India. On examination by the customs authorities it was found that the goods conformed to the description in the Bills of Entry. In the case of poppy seeds there was an excess by 10.77 MT according to the importer it was caused by moisture. This explanation was not found acceptable to the Department. Department took the view that the importer resorted to the import only to facilitate Pearl Associates to get the goods imported into India. On this premises action was taken and show cause notice were issued. After elaborate investigation the Commissioner came to the following conclusion - "It is therefore clear that goods in the container covered by Bills of Entry Nos. 1286 dated 20-11-1997 and 1287 dated 21-11- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch fine shall not exceed the market price of the goods confiscated less the duty chargeable thereon in the case of imported goods. In view of this specific provision contained in Section 125, learned Counsel representing the appellant submitted that imposition of redemption fine of Rs. 60 lacs can under no circumstance be supported. We find much force in this argument advanced by the Learned Counsel. In the case of poppy seeds, redemption fine that was being imposed by the Tribunal during the period 1996-97 was 85% of the CIF value. In support of this he placed before us following decisions of this Tribunal - 1. CCE, Trichy v. M/S. H.M. Enterprises - Final Order Nos. 1600 1601/98 2. M/s. P.S. Grinders, J.R.Overseas v. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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