NAVAKAR ENTERPRISES Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THE appellants are importers of Poppy Seeds who had filed Bill of Entry for total quantity of 112 M.Ts. of Poppy Seeds covered under Contract No. 087/94 dated 7.9.1994 and sought clearance of the goods under OGL, as the same was not appearing in the negative list of ITC Policy 1992 -97. On examination, the goods imported tallied with the declaration made by the appellants except an excess quantity of 70 kgs. The Department refused clearance as they viewed that the said licence as per Para 156 -A of Exim Policy 1992 -97 being consumer goods was required and also found value of goods to be at Rs. 13.56 per kg. as against the price declared at Rs. 13.00 per kg. The Collector of Customs confiscated the goods under Section 111(d) of the Customs Act. The Collector of Customs, however, gave an option to the appellants to redeem the fine of Rs. 5,00,000 in lieu of confiscation and also levied a personal penalty of Rs. 1,50,000. The present appeal is filed against this order.

(2.) THE grounds taken are - -

(3.) WHEN the matter was posted for hearing, the notice were returned by postal authorities with the remark 'addressee was not known', at the address given on record. However a letter dated 19.6.2002 from Shri E.S. Govindan, Advocate, Chennai was received and placed by the Registry before us. This letter stated he was not in a position to come down to appear before the Bench and the appeals may be decided on merits on the grounds as pleaded by the appellants. We have heard the Departmental Representative and considered the matter on record and find - -