2019 (4) TMI 1466

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....A TRADERS, M/s. SANDEEP INTERNATIONAL, M/s. GOLD INTERNATIONAL, M/s. R.G. OVERSEAS AND M/s. SWETA TRADING<br>Customs<br>2019 (4) TMI 1466 - CALCUTTA HIGH COURT - TMI<br>CALCUTTA HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 17-4-2019<br>CUSTA 14 to 57 2018 - -<br>Customs<br>MR I. P. MUKERJI AND MR MD. NIZAMUDDIN, JJ. For The Appearance : Mr. K. K. Maity, Adv. And Ms. Sanjukta Gupt....

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....vernment of India, in exercise of powers under Section 5 of the Foreign Trade (Development and Regulation) Act, 1992 read with the then foreign trade policy chapter 8 of ITC (HS) 2012, Schedule 1 the import policy was amended. By this amendment the importation of erca nuts whether whole, split or otherwise was made free provided the CIF value was Rs. 110/- or more per kilogram. Mr. Maity, learn....

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....wed to obtain the release of the goods by payment of duty, redemption, fine and penalty. The tribunal noted that the duty had been paid as per the tariff value. It is admitted by learned Counsel for the parties that the use of the expression 'Tariff Value' was erroneous by the tribunal. The duty was paid according to the transaction value. Hence the question which is proposed for the revenue by....