2016 (12) TMI 576

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....of Entry No. Description of the Item 1. C/363/2005 Haji Sattar & Sons 24247 dt. 23.12.2002 Black Bhokri, Raisins (Dry Grapes) 2. C/375/2005 S.K. Sales Agencies 24194 & 24195 both dt. 23.12.2002 Black Mavish 3. C/376/2005 Ramakrishna & Co. 22344 dt.21.11.2002 Black Mavish 4. C/377/2005 A.Razak & Sons 24261 dt. 23.12.2002 Raisins (Green Bhokri, Black Bhokri) 2.  In respect of the declaration of the goods as "Black Mavish",  learned  counsel explains that these were 'dry grape raisins' only. When the department sent the samples for testing, the laboratory could not explain the character of the goods. Therefore, nothing can be construed against the appellan....

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....bsp; Heard both sides and perused the record. 6.  So far as the description of the goods is concerned, the character of the goods was 'raisin' only when the laboratory could not opine properly.  Also, we find that there was a leading question put to the laboratory to opine in favour of Revenue.  Department should have only asked the laboratory to state the nature and character of the goods and done classification according to law. Whereas the department framed the question to the laboratory stating that whether the goods under import are "Black Bhokri" or not. The opinion of the laboratory when remained doubtful, that is not acceptable to law. 7.  So far as the valuation issue is concerned, there is no mate....

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.... value declared by the importer.  For convenience of reading, the said rule is reproduced below :- "10A. Rejection of declared value. (1)  When the proper officer has reason to doubt the truth or accuracy of the value declared in relation to any imported goods, he may ask the importer of such goods to furnish further information including documents or other evidence and if, after receiving such further information, or in the absence of a response of such importer, the proper officer still has reasonable doubt about the truth or accuracy of the value so declared, it shall be deemed that the value of such imported goods cannot be determined under the provisions of sub-rule (1) of rule 4. (2)  At the request of an impor....