1996 (2) TMI 463 - AT - Customs

Confiscation, fine and penalty - Valuation - Import of dry fruits - Excess quantities imported

Summary

Issues: Appeals against order of Collector (Appeals) dismissing appellant's appeals filed against Assistant Collector's orders regarding import of dry fruits.

Import of Green Raisins, Almonds, and Abjosh (Specific Duty): Assistant Collector adopted highest value in the season to arrive at assessable value, leading to confiscation due to exceeding value of import license. Tribunal established that actual price paid by importer must be shown for debiting to licenses, following Glaxo Laboratories case. Decision applied to commodities with ad valorem duty as well, as transaction value was genuine. No case by Department against transaction value's genuineness. Confiscation, fines, and penalties set aside, appeals allowed.

Excess Weight in Imports: Actual weighment showed slight excess weight in some imports, violating license conditions. However, differences were negligible (26 Kgs to 50 Kgs out of total weights varying from 2,000 Kgs to 7,240 Kgs) and not deliberate excess quantities. Variations condoned. Orders confiscating goods, fixing fines, and levying penalties deemed unsustainable and set aside. Appeals allowed.