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TMI Blog2011 (2) TMI 259X X X X Extracts X X X X X X X X Extracts X X X X ..... ided in favour of the assessee - C/760/2000 - A/38/2011-WZB/C-II(CSTB) - Dated:- 2-2-2011 - S/Shri P.G. Chacko, Sahab Singh, JJ. REPRESENTED BY : Shri Bharat Raichandani, Advocate, for the Appellant. Shri V.K. Singh, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. This appeal filed by M/s. Raisoni Exports (India) Pvt. Ltd. is against the Commissioner s order whereby a consignment of garlic imported by the appellant was held liable for confiscation under Section 111(d) of the Customs Act and a penalty of Rs. 24,25,000/- was imposed on them under Section 112(a) of the Act. The appellant had not produced any specific import licence when they filed the Bill of Entry dated 28-10-1998 for clearing the consig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his appeal was set aside the Hon ble Supreme Court and the case remanded for fresh decision vide Commissioner of Customs v. Ashish Bajpai - 2007 (217) E.L.T. 163 (S.C.). The Apex Court, without expressing any opinion on the point of law to be followed by the Tribunal, directed that the case be disposed of in accordance with law. Accordingly, we have taken up the appeal. 3. The learned counsel submits that the water content of the garlic imported by the appellant was never tested and that the finding of the Commissioner regarding water content of the goods is vague. It is submitted that a laboratory test of a sample of the consignment to ascertain its water content was necessary for determining whether it was dried or fresh garlic. Without ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lji Kothari Trading India Ltd. v. Commissioner of Customs, Madras) wherein a consignment of garlic was found to be fresh garlic and its confiscation in the absence of import licence was upheld. 4. Learned counsel, in his rejoinder, submits that the decision taken by this Bench in the case of Navalji Kothari Trading India Ltd. (supra) was based on test report which confirmed moisture content of garlic in the range 52-68% by weight. 5. After considering the submission, we have found a good case for the appellant even without referring to DGFT s Policy Circular dated 17-9-1999. The garlic was imported from Pakistan and was declared to be dried garlic for the purpose of clearance under OGL. Fresh garlic was not freely importable unlike drie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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