2003 (1) TMI 619

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Shri J. Singh, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. -  The issue raised in all these appeals is the same. Accordingly, they were heard together and are disposed under this common order. 2. The appellants imported garlic and sought clearance of the same as "dried garlic" under EXIM Code No. 07129004 of ITC (HS) Classifications. Customs Authorities ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o the issue of the circular. It is also submitted that other garlic consignments were being accepted as dried garlic, despite moisture content of 50% being observed on Customs house laboratory test. During the hearing of the case, learned Counsel has brought to our notice decisions of this Tribunal reported in 2001 (134) E.L.T. 210 (Tri. - Mum.) in the case of J.B. Impex v. Commissioner of Customs....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the quantity under import, country of origin, moisture content etc. It is also pointed out that the appellants had brought to the notice of the authorities that there were imports at much lower value than the value at which they had imported the goods. They have submitted that the Karnataka State Agricultural Produces Processing and Export Corporation Ltd. were importing the goods at around the sa....