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P.C.JAIN, S.L.PEERAN
Janta Ayurved Bhawan – Appellant
Versus
Collector of Customs – Respondent
S.L. Peeran, Member (J)
1. In this appeal, the appellants have sought for setting aside the order-in-original No. 25-C/86 dated 5-11-1986 passed by the Collector of Customs, New Delhi, by which, the Collector of Customs had confiscated the impugned goods Sufeed Sarah (Poppy Seeds - Khaskhas) under Section 111(d) of the Customs Act, 1962 (hereinafter referred to as Act) imposition of Rs. 2.5 lakhs of Redemption fine and Rs. 10,000/- personal penalty under Section 112 of the Act.
2. The facts of the case as set out in the order-in-original are that the appellants filed Bill of Entry No. 1168 dated 29-9-1986 for the clearance of Sufeed Sarah (Poppy Seeds - Khaskhas) of declared value of Rs. 1,23,615/- CIF covered under Invoice No. 6/62/E/SCL/86-87 dated 21-8-1986 of M/s. Saeed & Co., Lahore. The appellants claimed the clearance of the goods under import under O.G.L. Appendix 6(1) of AM 85-88 Policy. The Customs covered the impugned goods under Entry No. 121 of Appendix 2 Part B of AM 85-88 Policy and for the clearance of which sought specific licence/CCP.
3. The Collector of Customs relied upon the letter No. 50/1/84-85/PC dated 25-6-1986 issued by C.C.I. & E., New Delhi, by which t
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