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TMI Blog2007 (8) TMI 351X X X X Extracts X X X X X X X X Extracts X X X X ..... red to as "the Assessees"). 2.This batch of appeals is being taken up for disposal by this common order as the point involved in all these appeals is identical except with little variation. 3.The assessees imported "Dried Garlic" (Chinese White). Some of the assessees approached the sellers-exporters at Singapore. At the time when the contracts were entered into sometime in July, 1999, the position was reported to be that Dehydrated Garlic Powder, Fresh Garlic and Dried Garlic were importable freely, i.e., covered under the Open General Licence (OGL) category and therefore no licence was required for importation of such goods. This is clear from the policy provisions contained in EXIM Policy 1997-2002, namely, the ITC (HS) Classification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds cleared after examining the samples. The moisture contents were found to be more than 10% by weight. 7.On the basis of the representations and the personal hearing, the adjudicating authority, i.e. Commissioner of Customs, confirmed the show cause notice and held that there was violation of Section 111(d) and (m) read with Section 3(3) of the Foreign Trade (Development and Regulation) Act, 1992. The authority in original imposed penalties at various sums and also imposed redemption fines at various quantum. 8.Aggrieved against the aforesaid order passed by the authority in original, the assessees filed the appeals before the Tribunal. 9.The Tribunal accepted the appeals and set aside the order-in-original, holding that since the contr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion was made on a mis-apprehension of law and in the light of the policy circular dated 17th September, 1999 with a presumption that the same was applicable to the goods imported by the assessees. 13.Since the Tribunal did not record any finding on the issue of the concession on facts made by the assessees with or without protest, we deem it appropriate to remit the matter back to the Tribunal for a fresh decision thereon after taking into consideration the effect of the concession made by the assessees with or without protest. We order accordingly. 14.Parties would be at liberty to agitate the other allied questions as well before the Tribunal. Question of law decided by the Tribunal is left open at this stage. 15.For the reasons state ..... X X X X Extracts X X X X X X X X Extracts X X X X
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