2006 (6) TMI 376

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....H. Jadhav, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Vide impugned order, the Commissioner of Customs has enhanced the value of "Chinese Cassia Broken" imported by the appellants from the declared price of US $ 850 PMT (CIF) to US $ 1100 PMT (CIF) on the finding that the goods were not "Cassia Broken" but "Cassia whole". The above findings are based upon the report....

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....erred to their submissions made therein. Drawing our attention to the said letter, Ld. Advocate submits that it was clearly mentioned in the said letter that if the percentage of broken Cassia in the consignment is ranging from 55% to 70%, the goods are required to be held as "Broken Cassia". It is only when the broken pieces are less than 5%, they are considered as "Whole Cassia". In the said let....

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....e of the broken goods. Examining representative samples, which might be whole pieces, by the Commissioner is not sufficient to hold the entire consignment as "Cassia Whole". He further submits that their contract with the foreign supplier was for broken cassia and Bank remittance has been done as per the contract. The goods are described in the invoice as "Chinese Cassia Broken". He submits that t....

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....We also agreed that representative samples drawn out of the consignment may lead to wrong results, inasmuch as it is not one samples out of the total consignment, which would be the criteria for holding the consignment either as "Cassia Whole" or "Broken Cassia". The adjudicating authority has not considered the submissions made by the appellants in their letter dated 18-4-2001 and has convenientl....