2002 (10) TMI 354

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..... ancing the declared value of garlic under four bills of entry from US$ 400 MTs to US$ 565 MTs. The goods have been ordered to be confiscated and released on redemption fine of Rs. 4 lakhs with a penalty of Rs. 2 lakhs. 2. The appellant s contention is that the department has compared the value of the goods with a single Bill of Entry of 19-7-99 wherein the quantity was only 22 MTs as against the quantity of 1073 MTs imported by them. It is the contention of the appellant that there is no under valuation nor there is any evidence of remittances over and above the declared price. It is contended that as it is a bulk purchase they have been able to get the same at US $ 400 PMT which is in keeping with the large number of judgments. They have .....

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..... He prays for confirmation of the order. 5. We have carefully considered the submissions and have perused the records. It is not in dispute that the appellants have imported in bulk a very huge quantity of 1078.30 MTs as compared to the Bill of Entry dated 19-7-99 by which the import was only to the extent of 22 MTs. The citations referred to before us clearly lay down that the comparable price should be with regard to an import of an contemporaneous import from same country, and of same quantity and quality. In the present case, although the imports are from the same country, namely, China, however the dates are different. The present import has been made after one month from the date of the imports compared by the Revenue. Further more, .....

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..... of any evidence of any special relationship between the exporter and the importer the invoice price is required to be accepted where the importer shows that the price is negotiated. 8. In the case of Spices Trading Corporation (supra) the Hon ble Apex Court laid down that stray instances of import of higher value is not to be adopted totally ignoring other attending circumstances which also laid down that quantity imported in contemporaneous imports had not been mentioned by the revenue and therefore it cannot be given credence to. The Tribunal upheld the importers plea on valuation. 9. Likewise, the Tribunal in the case of Gupta Exports (supra) also set aside the higher value adopted by revenue in respect of split grade betel nuts af .....

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