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P.G.CHACKO, P.KARTHIKEYAN
Commissioner of Central Excise, Trichy – Appellant
Versus
Esjaypee Impex (P. ) Ltd. – Respondent
Per P. Karthikeyan : Revenue has filed this appeal against the Order-in-Original No. 20/99 (Commissioner) dt. 30.8.99 passed by the Commissioner of Customs, Trichy. In the impugned order, the Commissioner had dropped the proposals in the Show Cause Notice issued to M/s. Esjaypee Impex (P) Ltd., Chennai (i) to confiscate a consignment of 'Poppy seeds' imported by them from Pakistan in November 1998 in contravention of the prohibition in the Import Policy and (ii) to enhance the assessable value of poppy seeds from the declared value US $ 700 per M.T. to US $800 M. T. The appeal is directed against that part of the order not ordering confiscation of the consignment and not imposing penalty on the importer.
2. The grounds taken in the appeal are:-
(i) As per International Narcotic Control Bureau (INCB) Circular, export of opium poppy seeds was prohibited in 1997 and Pakistan was not known to be producing poppy seeds legally.
(ii) In taking the decision, the Commissioner had relied upon CEGAT Final Order No.968/99 dated 7.5.99 in the case of M/s. Diamond Traders Vs. Commissioner of Customs, Chennai reported in 1999 (33) RLT 747 (CEGAT)=1999 (111) ELT 921 (Tribunal). But he overlooke
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