RADHEY SHYAM RATANLAL AND AJAY Vs. CC

JUDGEMENT

(1.) R.K. Abichandani, J. (President) 1. These two appeals raise a common question and have been argued together.

(2.) In Appeal No. C/608/01, the appellant has challenged the order dated 27.3.2001 passed by the Commissioner of Customs holding that the goods (white poppy seeds), covered by bills of Entry No. 662784 dated 8.12.2000 and 663451 dated 18.12.2000 were liable for confiscation under Section 111 (m) of the Customs Act, 1962 on the ground that the value of consignment was under -declared at US 850 MT and that the difference in duty on the refixed value at US 1129 CIF PMT which came to Rs. 5,40,623 was payable. A redemption fine of Rs. 5,40,000 was imposed in lieu of confiscation of goods. By the same order, the duty difference in respect of similar goods covered by bills of Entry No. 664212 dated 27.12.2000, 664947 dated 3.1.2001, 665311 dated 8.1.2001 and 665314 dated 8.1.2000 was worked out on the basis of the refixed value at US 1129 CIF PMT at Rs. 8,55,156 and the goods were confiscated under Section 111(m) of the said Act. A redemption fine of Rs. 8,55,000 was imposed with regard to the goods covered by these four bills of entry. By the same order, a consolidated personal penalty covering all these bills of entry of Rs. 1,50,000 was imposed on the importer under Section 112(a) of the said Act.

(3.) In Appeal No. C/609/2001, the appellant has challenged the order of the Commissioner of Customs confiscating the goods (white poppy seeds), under Section 111 (m) of the said Act, which were covered by bills of Entry Nos. 662784 and 662777 both dated 8.12.2000, on the ground that the value of the goods was under -declared at US 850 as against refixed value of US 1129 CIF PMT. The difference in duty came to Rs. 7,35,482. The Commissioner imposed a redemption fine of Rs. 7,35,000 in lieu of confiscation of goods keeping in view the quantum of the duty sought to be evaded. A personal penalty, covering the two bills of entry, of Rs. 75,000 was imposed on the importer under Section 112(a)of the said Act.