9911796707
TMI Blog1996 (7) TMI 211X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant. Shri Vipin Handa, SDR, for the Respondent. [Order per : Justice U.L. Bhat, President]. - Since common questions arise for consideration in these appeals, they have been heard together and are being disposed of by this common order. 2. Appeal No. 3204/90-A relates to import of Apricot by the appellant therein, while the other appeals relate to import of Raisin abjosh variety or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lue has been loaded based on the highest value of similar goods imported in the season. Appellant contends that the highest price in the season could not have been adopted. We find it unnecessary to consider this question since it is admitted that the appellant's agent endorsed in the reverse of the Bill of Entry that the value suggested by the Customs House was accepted by the importer. Since rai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alue as held by the Tribunal in other appeals filed by the present appellants and, therefore, the loaded value cannot be debited against licence. The general proposition canvassed is correct but then as we have pointed out in the cases relating to raisin which were governed by specific rate of duty, the appellant's agent had made a written endorsement on the reverse of the Bill of Entry that the v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ine and personal penalty but levied duty on the excess. This is challenged by the appellant on the ground that the actual weight was not determined but it was only estimated by check weighment. We are inclined to agree with the appellant that if the Assistant Collector had desired to levy duty on the alleged excess quantity, he should have actually weighed the entire consignment and it was inappro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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