TMI Blog2002 (1) TMI 1254X X X X Extracts X X X X X X X X Extracts X X X X ..... a, DR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. These two appeals have common facts and are filed by the same appellants, These are, therefore, being disposed of by this common order. 2. The appellants imported marble under 8 Bills of Entry declaring prices varying from US$ 95 PMT to US$ 206.67 PMT. Clearance was soguht in terms of Advance Licences. Subsequently, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he is not contesting the enhanced value. He accepts that the goods were liable to confiscation but submits that the fines in lieu of confiscation as determined by the ld. Commissioner were too high and also the penalties imposed were high. 4. Shri Viraj Gupta, appearing for the Revenue initially sought a short adjournment which was refused by the Bench. He, thereafter, supported the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he fine in lieu of confiscation. In the first cited case, the margin was about 50% of the CIF value and in the second cited case the margin was determined at about 10% of the loaded value. 6. We also seen the extract placed on record by Shri Doiphode of the redemption fines specified by the original authorities in the case of imports during the same period, as the imports made in the present cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would be involved. He prays for adjustment of such expenditure. We have seen this projection and we find some of them as excessively projected. For example, the activity of fibre filing is a limited one where holes and defects are seen. It could not be projected as routine expenditure. We also observe that the part of the delay is on account of the importers themselves. 9. Following the law so l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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