UNIVERSAL TRADERS, MEHMOOD GULAM Vs. CC (EXPORTS)

JUDGEMENT

(1.) ALL these appeals are directed against the same adjudication order. They were heard together and are disposed of under this common order.

(2.) MATERIAL facts leading to the passing of the impugned order are that first appellant M/s Universal Traders, Mumbai filed shipping Bill No. 5137775 dated 25.09.2003 for exporting a consignment. The goods in ten drums was declared as 'Perfume Attar -Raat Rani'. The export price was declared around Rs. 1.4 lakhs.

(3.) BASED on information that the consignment actually is Sandalwood Oil, the Customs authorities started investigation. The testing of sample in the customs laboratory confirmed the presence of Sandalwood Oil in the consignment. But purity could not be ascertained. Indian Institute of Technology of Mumbai stated as under about the samples: The samples are analysed by Gas chromatography method on GC -MS. The above results are based on area percent of Santalol (Sandalwood Oil) in the volatile matter that can be analyzed on GC". The percentage of purity (based on Area%) of the volatile matter was reported as below. Sr. No. Sample No. Purity (based on Area%) % of the volatile matter - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1. Drum No. 1 65.60% 2. Drum No. 2 22.50% 3. Drum No. 3 51.93% 4. Drum No. 4 54.60% 5. Drum No. 5 42.83% 6. Drum No. 6 56.70% 7. Drum No. 7 19.44% 8. Drum No. 8 61.91% 9. Drum No. 10 57.50%