2003 (1) TMI 619

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r, Member (T)]. The issue raised in all these appeals is the same. Accordingly, they were heard together and are disposed under this common order. 2. The appellants imported garlic and sought clearance of the same as dried garlic under EXIM Code No. 07129004 of ITC (HS) Classifications. Customs Authorities proceeded against the goods on the ground that in terms of Policy Circular No. 32 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ing accepted as dried garlic, despite moisture content of 50% being observed on Customs house laboratory test. During the hearing of the case, learned Counsel has brought to our notice decisions of this Tribunal reported in 2001 (134) E.L.T. 210 (Tri. - Mum.) in the case of J.B. Impex v. Commissioner of Customs, Nhava Sheva and 2001 (132) E.L.T. 117 (Tri. - Bang.) in the case of Pallippadan Enterp .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t the appellants had brought to the notice of the authorities that there were imports at much lower value than the value at which they had imported the goods. They have submitted that the Karnataka State Agricultural Produces Processing and Export Corporation Ltd. were importing the goods at around the same time at the rate of 300 US $ per M.T. 5. We have perused the records and have considered .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X