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TMI Blog2003 (11) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... i Shankar, Member (T)]. The question for consideration in this appeal is the eligibility to importation in 1996 of garlic. In the order impugned in the appeal, the Commissioner (Appeals) has confirmed the finding of the Assistant Commissioner that it was not freely importable and required a licence for its importation. 2. The appellant is absent and unrepresented. A letter has been receive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons of paragraphs 3(9) and 4 read with Schedule II of Plants, Fruits and Seeds (Regulations of Import into India) Order 1989 permit import of garlic and the provisions of this special act prevail over the provisions of the general act. It is further contended that, where there is doubt or ambiguity in the construction of law, it is to be resolved in favour of the tax payer. The third contention ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... des that no consignment shall be imported unless accompanied by an official phytosanitary certificate issued by the authorised officer. 5. It is not possible for us to see how these provisions permit import freely of garlic. As we have noted, the issue of a permit is for import of seeds and fruits for consumption or for import of seeds and plant for sowing or planting. It is not contended that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y importable is sought to be supported by referring to a bill of entry filed by the appellant at the Air Cargo Complex on 18-8-1994. The garlic shown in the bill of entry is seen to have been cleared without objection. The goods under consideration by us were shipped from Dubai on 27-8-1994, after the earlier consignment of garlic was cleared. The first consignment having been cleared without obje ..... X X X X Extracts X X X X X X X X Extracts X X X X
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