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TMI Blog1990 (5) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... arises out of an order No. S/49-9/82SIIB of the Collector enhancing the value of the goods, and imposing redemption fine and penalty on the consignment of Aniseeds imported from Hongkong. 2. The impugned goods are imported by the appellants in two consignments each of 66 bags (1980 kgs) and 66 bags (3000 kgs). According to the appellants the goods namely Aniseeds Chinese are broken quality. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. P.R.B. Exports during search disclosing the price at Rs. 22/- per kg. CIF Bombay in June/July and the statement of Shri Diaram Sharma confirming the above value. (iii) The Economic Bulletin of Singapore, Indian Chamber of Commerce, Vol. XIX for the month of March 1981 indicated the price at 32 US $per lOO kgs. 4. The main contention of Shri Nankani is that the invoice No. 81098 dated 29th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he contention of the appellants. The Asstt. Collector who had occasion to examine invoices of the imports and the invoice price of earlier import found that the invoices quoted by the Department of National Native Produces and Animal By-products Imports Exports Corpn. and import by P.R.B. Exports which is also broken No. 2 quality as the goods under import . In other words the finding is that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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