2004 (8) TMI 155

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....st order-in-appeal passed by the Commissioner (Appeals). 3. In this case the appellant made import of Lovage (Ajwain) from Pakistan. The Customs authorities confiscated the imported goods on the ground that Ajwain is restricted item under the ITC HSN classification as the appellant had not produced any licence for import of the goods in question. The adjudicating authority after confiscation all....

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....fore, the goods cannot be confiscated on the ground that these are restricted goods. 6. In respect of valuation the contention of the appellant is that the value of imported goods was enhanced on the basis of import made by some other importer, whereas the appellant produced two shipping bills showing the import of the same goods from Pakistan. The value of the Lovage is shown as US $ 400 PMT - U....

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....age and Ajwain are two different commodities. We find that Lovage is not restricted item in case it is imported from SAARC countries. In the present case the appellant produced the necessary certificate showing the country of origin as Pakistan. Therefore, we find merit in the argument of the appellant that the goods in question are not restricted goods. In respect of valuation we find the appella....