ANIL ASSOCIATES Vs. CCE

JUDGEMENT

(1.) THE Hon'ble High Court of Karnataka vide order dt. 18.7.2000 in Civil Petition No. 1116/99 has directed this Tribunal to refer the following questions by drawing up a statement in terms of Section 130 of the Customs Act to decide the same: 1. Whether the Hon'ble Tribunal is correct in holding that the importation of Aniseeds by the appellants under special import licence is not permissible and not as per law when Aniseeds are cleared under special import licence in other cases during the same period in question.

(2.) WHETHER the Hon'ble Tribunal is correct in holding the non -acceptance of value of aniseeds imported by the appellant is correct when the same lower authority accepted the value adopted by Madras Custom in the case of Mace imported by the appellant vide the same bill of lading and bill of entry.

(3.) WHETHER the Hon'ble Tribunal is correct in law in not considering the value of the contemporaneous imports of same goods while determining the quantum of redemption fine and penalty as per the well settled law when the documents in this regard can be obtained from the Custom House.