9911796707
TMI Blog2013 (8) TMI 397X X X X Extracts X X X X X X X X Extracts X X X X ..... ill of Entry No. 338381 dated 11-05-04 at Tuticorin Customs House for clearance of goods declared as below: Sl. No. Description of the goods Qty (Kgs.) CIF Value declared (US$) 1. Ethephon 80% Tech (29420011) 5000 21000 2. Monocrotophos 70% Tech 38081099 12375 22275 2. In respect of 20 drums which were showing labels of Ethephon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rence, the value of the product was increased from US$ 4.25 per KG (CIF) which was declared to US$ 10.78 per KG (CIF) and assessed to duty. The total assessable value for the two products was arrived at as Rs. 34,70,950/-. Thereafter, the goods were confiscated under section 111 (d) of the Customs Act, 1962 for violation of the import control restriction. An option was given to the appellant to re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount of demurrage incurred. The Counsel submitted that the redemption fine imposed is very high and the Tribunal should approach the matter with appropriate sense of proportion to the type of violation committed by them and give relief. 7. Opposing the prayer, the Ld. A. R. for Revenue submits that the appellant had accepted the increase in value before assessment and hence cannot contest it n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... age to the flora and fauna of the country. (ii) The importer did not produce the licenses required to import the goods. (iii) Insecticides are allowed for import only at specified ports were authorities who can assess the safety of the goods are stationed. But the appellant consciously violated this condition by importing the goods at Tuticorin which is not a notified port. 9. Keeping such mult ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
