1996 (7) TMI 214

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..... ustice U.L. Bhat, President]. The common appellant in these appeals imported two consignments of Gambier, Long Pepper and Javitri Mace from Indonesia in April, 1990 at Cochin port. The dispute in the appeals relates to valuation of Javitri Mace so imported. Appellant declared the value as Rs. 37.40 per kg., which the Collector of Customs loaded to Rs. 50.00 per kg. on the basis of certain im .....

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..... relied on certain imports of Javitri Mace at Bombay Port. The impugned order indicates that it could not be established whether the goods imported at Bombay were from old stock or new stock. But nevertheless, the Collector regarded the documents as relevant. The Collector also relied on an import of Javitri Mace at Madras Port in April, 1990. The Collector does not indicate whether any data was av .....

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..... ectively and Madras import was of 5942 kgs. In other words, there is no comparison between the (sic) imported by the appellants and the quantity imported under the Bills of Entry relied on by the appellant. So far as the quality is concerned, it is known that the goods imported by the appellant were from old crop and were of poor quality. There is no data regarding the crop origin and the quality .....

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