TMI Blog1992 (12) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... nts by the appellants is unauthorised and confiscating the goods and levying redemption fine and penalty on the appellants. The Collector (Appeals), however, in all these cases has granted relief by setting aside the personal penalty imposed on the appellants. The main facts and the issue in all these cases is common and accordingly the appeals are taken with the consent of the parties for consideration and orders together. The facts briefly are that various consignments of dry fruits like Almonds in Softshell have been imported by the appellants from Afghanistan for which Bills of Entry were filed along with the relevant import licence. On examination in all these cases, the Department found that there was excess weight than what was decla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... import licences are to be debited with the assessable value ascertained under Section 14 of the Customs Act, 1962 and that there cannot be two values one for assessment and one for debiting of licences. He held the import to be unauthorised in all these cases and imposed various fine and penalty on the appellants. Appeals were filed before the Collector (Appeals) against these orders of the Assistant Collector, in identically worded orders, the Collector (Appeals) accepted the contention made before him that though for the purposes of assessment of duty value under Section 14 of the Customs Act would be relevant the debit in the import licence should be on the basis of the actual price paid. However, the Collector (Appeals) noticed that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Collector s (Appeals) order. The Collector (Appeals) has already noted the Bombay High Court decision in the case of Union of India and Others v. Glaxo Laboratories (India) Ltd., reported in 1984 (17) E.L.T. 284 (Bom.) which has been also cited before us by the learned Counsel who also relied upon the Tribunal decisions in the case of M/s. Babcock Venkateshwara v. Collector of Customs, Bombay, reported in 1985 (20) E.L.T. 335 (Tri.) = 1985 ECR 1307 (CEGAT), and Janta Traders, Bombay v. Collector of Customs, Bombay reported in 1988 (34) E.L.T. 65 (Tribunal) wherein the Bombay High Court decision has been followed. The Bombay High Court had held in that decision cited supra that having regard to the scheme of issue of import licence against l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... well known that the import of dry fruits from Afghanistan is a regular feature. In that case there was certificate produced from Afghan Government confirming the value. The Tribunal observed that if the Department had any doubts they should have contacted the Embassy officials or foreign Chamber of Commerce and have ascertained the value rather than take the price as published in Financial Express or the Economic Times which was done by the Department in that case for ascertaining the assessable value under Section 14 for the dry fruits imported in that case. In the present case however the Department has determined the value by taking the highest invoice price for the goods during the season. The correct approach to be adopted in such a s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he violations of the Customs Act, 1962 and the confiscation under Section 111(d) of the Act. But in view of the fact that there is no wilful misdeclaration or fraud on part of the appellants in declaring the value, and as Customs duties being specific and not ad valorem, in this case I take a lenient view and hold that imposition of personal penalty is not justified in this case, and waive the same. The appeal to these extents are allowed. This would indicate that in these cases though the value declared is not acceptable under Section 14 of the Customs Act, 1962, no mala fides are attributed to the appellants in this regard. Therefore, the plea of the appellants in all these cases that the enhanced value is not to be debited to the import ..... X X X X Extracts X X X X X X X X Extracts X X X X
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