TaxTMI 
TaxTMI 
2001 (3) TMI 420
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.... the Respondent. [Order per : S.S. Sekhon, Member (T)]. - The appellants vide Bill of Entry dated 19-10-1999 pursuant to contract dated 14-9-1999 entered with the foreign supplier imported dry garlic of Chinese origin from Hong Kong at the price USD 365 per MT C&F and declared the same on the Bill of Entry filed for clearance, on OGL under heading 071290. The Custom House, pursuant to clarifica....
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....een released, pursuant to an order of Kearala High Court and not available for confiscation, a penalty of Rs. 4 lakhs under Section 112A of the Customs Act, 1962, was levied keeping in view the quantum of redemption fine which could be imposed. 2. We have heard both sides since the matter came up today in a Misc. Application for modification of Interim Order No. 76/2000, dated 20-1-2000. We ....
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.... doubt had arisen, nor does it state as to how any question has arisen for issue of clarification and that the Customs authorities also did not state as to whether any question was referred by the appellants or the Customs authorities to the DGFT for interpretation of the policy. All along the case of the appellants was that at the time of entry into contract of import of Dried Garlic, it was a fr....
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....ecision of the WRB, which was subsequently followed in 2001 (127) E.L.T. 176 case of Raisoni Imports and find that the goods under import are classifiable under heading 07129004 and not under 07032000 of ITC (HS). (b) We therefore cannot uphold the order of Commissioner as regards confiscation under Section 111(d). As regards valuation we find that the Commissioner has considered the valuati....