C.C. AMRITSAR Vs. BAJAJ SONS

JUDGEMENT

(1.) The brief facts in this case are that M/s. Bajaj Sons, Delhi imported 200 bags of Garlic weighing 10,000 kgs. from Pakistan and filed a Bill of Entry No.2669/99 dated 31.7.99 through M/s. Kishore international, Amritsar (the CHA) for the clearance of the same at Customs Rail Cargo, Amritsar. The importer classified the goods under sub -heading 071290.40 under the Customs Tariff Act, 1975 and also under the same EXIM Code of the ITC (HS) for classification of Export and Import Policy, 1997 - 2000.

(2.) The Customs Authorities felt that the goods imported did not appear to be classifiable under the aforesaid EXIM Code, as the same related to the dried vegitables. The imported Garlic did not appear to be the dried one. The samples were drawn from the consignment and sent to the Plant Protection Officer, Plant Quarantine and Fumigation Station, Amritsar asking them to clarify as to whether the imported Garlic were fresh or dried. The Plant Protection Officer, Plant Quarantine and Fumigation Station, Amritsar vide his letter dt. 20.8.99 stated that the sampled Garlic was not a dried Garlic and that it had got water contents and was soft and spongy.Accordingly, it was felt that the imported goods were classifiable under sub -heading 0703.20 (Fresh Garlic) of the EXIM Code.

(3.) The importers also wrote a letter dt. 23.8.99 to the Asst. Commissioner of Customs, Amritsar. The relevant portion of this letter is reproduced below: