9911796707
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Issues:
1. Import of garlic as "dried garlic" under specific EXIM Code. 2. Allegations of violation of Import Control Law and under-valuation of goods. Import of Garlic as "Dried Garlic": The appellants imported garlic seeking clearance as "dried garlic" under a specific EXIM Code. Customs Authorities objected, citing a Policy Circular stating that only garlic with moisture content not exceeding 10% could be imported as dried garlic. The goods were also alleged to be undervalued. The impugned order confiscated the goods and increased their value to US$ 510 per M.T. The appellants contested both charges, arguing that the Circular should not apply to their imports as they occurred before its issuance. They also highlighted instances of other garlic consignments being accepted as dried garlic despite higher moisture content. The appellants referenced previous Tribunal decisions overturning confiscations based on similar Circulars. Allegations of Violation of Import Control Law and Under-Valuation: Regarding the enhancement of the assessable value, the appellants argued that the increase was unjustified as it was based on higher values of other imports and lacked full disclosure of relevant import details. They pointed out lower value imports by other parties and emphasized that the transaction value should not be rejected based on unrelated imports. They specifically mentioned the lower import value by a state corporation at around the same time. After reviewing the submissions and records, the Tribunal ruled in favor of the importers on the import policy violation charge based on previous Tribunal decisions. However, the valuation issue was remanded for reconsideration, directing the original authority to provide the appellants with all relevant materials and an opportunity to be heard before making a fresh valuation determination. The appellants were to receive copies of all materials relied upon for valuation to effectively rebut any evidence against them.
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