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TMI Blog2004 (7) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... Dry Garlic. The department found that those goods were liable for confiscation in terms of Exim Policy read with ITC (HS) Vol. III April, 1997 -March, 2002 as the clearance of this goods requires a specific import license which was not produced. Therefore, the Garlic Imported under Bills of Entry Nos. 4683 4690 both dated 9-9-1998 were ordered to be confiscated under Section 111(d) of the Custo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ound that the margin of profit of the goods being sold in the Mumbai market, thereafter found for the liability of confiscation of the goods under Section 111(d) and (m) of the Customs Act the option to redeem the goods on payment of fine of Rs. 23 lakhs was required. He also imposed the personal penalty of Rs. 2 lakhs on M/s. Gujarat Packaging, Bhavnagar under Section 112(a) of the Customs Act, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ior to those imported by M/s. S.S.P. International. Both appear to be of like quality as well as size" is a finding of personal opinion. The adjudicators personal opinions on agricultural crops, cannot be a sure guide. There is no experts opinion on record to substantiate the same. The statement, relied upon by the adjudicating authority records the submission that special discount had been obtain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is consignment were of the same quality, grade and year of crop as in the case of M/s. S.S.P. International. There is no evidence of any export to certify the same. When the goods are not accepted to be comparable, the price cannot be comparable. The value as arrived, at has to be therefore, rejected and Transaction value in this case has to be accepted. When valuation is not being upheld there is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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