Import case appeals allowed, actual price to be considered, following Glaxo Labs precedent. Confiscation, fines overturned.

The appeals were allowed in a case involving the import of dry fruits. The Tribunal determined that the actual price paid by the importer should be considered for debiting to licenses, following a precedent set in the Glaxo Laboratories case. It was established that the transaction value was genuine, and there was no evidence challenging its authenticity. As a result, the confiscation, fines, and penalties imposed were set aside, and the orders confiscating goods and imposing penalties for excess weight in imports were deemed unsustainable and overturned.

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Issues: Appeals against order of Collector (Appeals) dismissing appellant's appeals filed against Assistant Collector's orders regarding import of dry fruits.

Import of Green Raisins, Almonds, and Abjosh (Specific Duty): Assistant Collector adopted highest value in the season to arrive at assessable value, leading to confiscation due to exceeding value of import license. Tribunal established that actual price paid by importer must be shown for debiting to licenses, following Glaxo Laboratories case. Decision applied to commodities with ad valorem duty as well, as transaction value was genuine. No case by Department against transaction value's genuineness. Confiscation, fines, and penalties set aside, appeals allowed.

Excess Weight in Imports: Actual weighment showed slight excess weight in some imports, violating license conditions. However, differences were negligible (26 Kgs to 50 Kgs out of total weights varying from 2,000 Kgs to 7,240 Kgs) and not deliberate excess quantities. Variations condoned. Orders confiscating goods, fixing fines, and levying penalties deemed unsustainable and set aside. Appeals allowed.

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