TMI Blog1999 (4) TMI 308X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 appellants which involve identical issues, i.e., the quantum of redemption fine on import of Poppy seeds of Pakistan origin. The various Orders-in-Original have imposed a redemption fine equal to 100% of the CIF value. By a common Order-in-Appeal No. 95 to 102/98, dated 3-12-1998 the learned Commissioner of Customs and Central Excise (Appeals) has upheld the said Order-in-Originals and have soug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods namely Poppy seeds which were imported on 19-6-1996 held that the redemption fine imposable should be 85% of the CIF value. Doing so, the Hon ble Tribunal has found that the established practice was to this effect. The Tribunal has also relied on the decision in Remson Industries Ltd., as in 1998 (104) E.L.T. 104 (T) as well as the judgment of the Hon ble Supreme Court in Kamlakshi Finance Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties had correctly imposed an RF of 100% and in view of the fluctuating prices, it could not be correct to go by any precedent of 85% only. 4. I have carefully considered the rival submissions and records of the case. On a perusal of the Order-in-Originals find that the dispute adjudicated therein was one covering the unauthorised import. There was no dispute on the value of the goods as held in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also did not have any material before him which could be discussed in the Order-in-Appeal impugned as to how and why the learned Original Authority had come to the conclusion which necessitated imposition of RF at 100%. The only ground which the First Appellant authority has mentioned in his findings is that the Original authority must have taken into consideration these factors. Another ground c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sponsibility of the original authority to have placed evidence before the importers to that effect. Without consideration of such an evidence, the imposition of 100% RF cannot now be sustained in the face of the precedent judgment of this Tribunal which recognised that during this period the RF should be at 85%. Therefore respectfully following the ratio of this Tribunal s Final order the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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