M.R. EXPORTS Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Final Order No. 1011/06

(2.) THE appellants had imported a consignment of 52,000 kgs of 'white garlic' of Chinese origin declaring its value as USD 365 PMT (GIF). The original authority found mis -declaration of value and enhanced it to USD 390 PMT (GIF) on the basis of a contemporary invoice. It also noted that the goods required specific licence for its import but had been imported without any such, licence. On these facts, the goods were held liable for confiscation under Section 111(d) and (m) of the Customs Act read with Section 3(3) of the Foreign Trade (Development & Regulation) Act, 1992 and the importer was held liable for penalty under Section 112(a) of the Customs Act. The original authority imposed a fine of Rs. 3,02,056/ - for redemption of the confiscated goods. The penalty imposed on the importer was Rs. 30,205/ -. In an appeal from the order of the original authority, the Commissioner (Appeals) set aside the enhancement of value but declined to reduce the quanta of fine and penalty. The present appeal filed by the importer is for reduction of fine and penalty. Learned Counsel, for the appellants submitted that the contemporary market value of the goods was Rs. 20 per kg as reported in Economic Times and Financial Express but the same was not considered by the lower authorities, who adopted Rs. 32 per kg as the market price for the purpose of determining the quantum of redemption fine under Section 125 of the Customs Act. Learned SDR, on the other hand, submitted that the appellants themselves had given a range of unit prices (Rs. 20 per kg to Rs. 32.50 per kg) as the market value of the goods and that the lower authorities had adopted marked value from this range of retail prices only. We find that this submission of learned. SDR is fully supported by ground No. 26 of the appeal, which reads thus:

(3.) IN the result, the impugned order is sustained and this appeal is dismissed.