1996 (2) TMI 463

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....SDR, for the Respondent. [Order per : Justice U.L. Bhat, President]. -  These 13 appeals arise out of a common order passed by Collector (Appeals) dismissing the present appellant's appeals filed against 13 separate orders of the Assistant Collector. We have heard both sides. 2. These appeals relate to import of dry fruits such as green and black raisins, apricot, almonds, abjos....

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....ector (Appeals), importer filed the present appeals. 3. We will first deal with the import of green raisins, almonds and abjosh in regard to which duty was specific and not ad valorem. The Assistant Collector did not independently find anything wrong with the transaction values but merely adopted highest value in the season to arrive at the assessable value. That the value so arrived at ca....

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.... were on different Bills of Entry and the actual weighment showed excess weight and that would certainly violate the condition of licence. In the above cases, we find the actual weight was 3,878 Kgs, 2,050 Kgs, 4,367.20 Kgs and 7,276.20 Kgs respectively and that the difference in weight varied between 26 Kgs to 50 Kgs out of total weight varying from 2,000 Kgs to 7,240 Kgs. The variation weight is....