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TMI Blog2001 (10) TMI 967X X X X Extracts X X X X X X X X Extracts X X X X ..... venue on the ground that galangal roots are consumable directly and the Commissioner (Appeals) in his order above has also recorded that Galangal is considered as an indigeneous medicine consumed as such or as tincture as a simple domestic medicine. The Commissioner has also submitted that the goods imported are not permitted to be imported freely since they are directly consumable without much further processing inasmuch as the condition for importing the above such goods free has not been satisfied and proper licence should have been produced at the time of importation. He also submits that the clearance of such goods in some other ports without licence is not relevant. In view of the above the Commissioner of Customs, Trichy has filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is now seen that the entry in the policy is mentioned in Para 2 of the appeal itself cited supra. The entries in the policy are to be read together and not separately. In the second column, item is shown as Galangal and in the third column, it mentioned as free and in the fourth column, there is Nature of Restriction mentioned therein. Therefore, the ld. Consultant stated that the restriction applies only where it is not free. If it is not free, then against that column this restriction should not have been mentioned. If it is not free, then question of mentioning any restriction does not arise as it is not freely importable. Therefore, this Column No. 4 has to be read alongwith Columns 2 and 3 and in my view, the Commissioner (Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he should pass a speaking order in this regard. The appeal is allowed by way of remand. 5. The Commissioner (Appeals) vide his Order in Appeal No. 3/2001 (cus)(PNV), dt. 25-1-2001 and 4/2001(CUS)(PNV), dt. 25-1-2001 gave detailed findings in Paragraphs from 5 to 8 in his orders which are also extracted herein below. 5. I have gone through the records of the case and the submissions of the appellants carefully. The Hon ble Tribunal has directed the Commissioner (Appeals) to determine whether the appeal has been filed in time as it was earlier dismissed as time barred. It is seen that the Order in Original No. 25/96 of the Additional Collector, is dated 14-2-96 bearing an indication that it was sent to M/s. Union Trading Company by RPAD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oduced four Bills of Entry evidencing clearance of Galangal under other than negative list by the Chennai Custom House. Three out of the four Bills of Entry referred to above have been retrieved from Chennai Custom House MCD viz. (1) 27998 dated 4-6-96 (2) 63413 dt. 24-12-95 and (3) 32747 dt. 3-7-96. All these Bill of Entry show that Galangan roots were assessed and cleared as a freely importable item. Therefore, the order of the lower authority is not sustainable. 9. After careful consideration and after going through both the orders, I find that Galangan Rhizomes and Roots including greater galanga ipaca dried rhizome and roots falling under ITC Classification No. 121120.03 as per ITC (HS) classification of Export and Import Hand Bo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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