2015 (3) TMI 1142

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....ermined to be USD 3000 per MT (CIF) and as a consequence differential duty demand of Rs. 3,93,981/- along with interest was confirmed. The appellants had imported cloves describing them as "Cloves FAQ Grade CG-3 (origin as Madagascar as per contract No. KT/USPK/CLV/MAD/21/04, dated 1-3-2005 for 25 MTS)"and declared value of USD 2000 PMT CIF. The primary adjudicating authority held that "no grade or quality" has been mentioned in the contract and "no prudent person will enter into a contract for supply of considerable quantity of goods without knowing its quality and that surprisingly invoice indicates grade which does not exist anywhere" and further that "so far as the grade CG-3 is concerned the same is neither available in Spice Board pri....

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....ontemporaneous imports are of cloves of Zanzibar origin by different importers through Chennai Customs House on or about the same time the impugned imports were made by the appellant. In the instant case, though the appellant imported cloves of FAQ quality of Madagascar origin but the adjudicating authority had loaded the value of these goods based on the contemporaneous imports of cloves of Zanzibar origin because the international price of cloves of Madagascar/Zanzibar/ Comoros/Indonesia origin, as prevalent at that relevant time, was the same as per the weekly bulletin of spices market, relied upon in the impugned Order-in-Original." As regards the observation of the primary adjudicating authority that there is no grade called CG-3 fo....