2007 (9) TMI 124

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.... per MT declared by the appellants for import during July to November 1993 of 242 MT of Zanzibar cloves 1989-90 crop and loaded the same to 850 US $ per MT, confirmed differential duty of Rs. 29,55,559/- as a result of enhancement of value, confiscated 100 MT of cloves in terms of Section 111(a) of the Customs, Act, 1962 and due to non-availability for confiscation, ordered recovery of Rs. 30 lakh....

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.... covered thereunder was very small namely 9 to 15 MT, as compared to the bulk quantity of about 250 MT imported by the appellant, in the light of the Tribunal's decision in the case of Mark Auto Industries Ltd. v. Commr. of Customs, New Delhi - 2003 (162) E.L.T. 261 and Radhey Shyam Ratanlal - 2005 (190) E.L.T. 244 and Gujarat Ambuja Cements - 2003 (157) E.L.T. 292. We also find force in the submi....