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Issues:
1. Valuation of imported Nutmeg Oil 2. Violation of conditions for import under Open General Licence Valuation of imported Nutmeg Oil: The appeal challenged the confiscation of a consignment of Nutmeg Oil due to under-valuation and unauthorized import. The Customs House found the declared value to be incorrect, resulting in a revenue loss. The appellant, a proprietary firm, imported the goods but faced issues with the declared value and authorization for import. The Deputy Collector upheld the confiscation, which was later affirmed in appeal. The appellant argued that the goods were perfumery compound and import was valid as they held a Small Scale Industries Registration Certificate. However, the department contended that the actual user condition was essential for eligibility under Open General Licence. The Customs House relied on evidence of under-valuation and unauthorized import based on local inquiries and a cable from the supplier. Violation of conditions for import under Open General Licence: The second issue revolved around whether there was a violation of conditions for import under Open General Licence. The appellant claimed they met the conditions under OGL and challenged the debarring order from obtaining an import license. The department argued that the appellants did not set up a factory as claimed and misused the imported material. The Chief Controller's findings were used to support the confiscation of goods as an unauthorized import. The tribunal upheld the confiscation but set aside the personal penalty considering the circumstances. The tribunal also directed the Customs House to refund the duty amount already paid by the appellants upon confiscation.
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