PEARLS ASSOCIATES Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THESE three appeals arising out of a common order have been filed to challenge only the quantum of redemption fine fixed by the Commissioner for redemption of poppy seeds and quantum of penalty imposed on Mr. Maninder Singh and Mr. Davinder Singh.

(2.) SHRI A.K. Jayaraj, Learned Advocate, mentioned at the outset that he is not challenging the confiscation and demand of duty in respect of poppy seeds. He is not challenging the redemption fine imposed in respect of Mulathi. He then submitted that poppy seeds were imported into the country in September 1997 and the Commissioner has fixed Rs.14 lakhs as redemption fine in respect of poppy seeds whose CIF value is Rs.11.50 lakhs; that the Larger Bench of the appellate Tribunal in Harpreet International v. CC Amritsar wherein the bill of entry was also filed in November 1997, has imposed a redemption fine of 85% of the CIF value. He prayed that as the import in the case decided by Larger Bench and the case before us was made in 1997 only, the redemption fine may be reduced to 85% at the maximum.

(3.) REGARDING imposition of penalty on Maninder Singh, Learned Advocate mentioned that the Commissioner in the impugned order has himself observed that there was no evidence to show that Maninder Singh was aware that poppy seeds were part of the consignment of mulathi imported by him at Tuticorin; that the penalty has been imposed because of various commissions and omissions by him after the discovery of poppy seeds with mulathi in the godown. He therefore submitted that penalty of Rs.5 lakh is on the very higher side which may be reduced considerably.