A.D. JAYAVEERAPANDIA NADAR & SONS Vs. CCE

JUDGEMENT

(1.) This appeal arises from Order -in -Original No. 172/2001 -Cau dated 15.10.2001 by which the imported goods namely "Garlic" to the extent of 1078.30 MTs imported by four Bills of Entry dated 16.8.99, 5.8.99 and 2.9.99 are in issue. The only question that is required to be considered in this appeal as to whether the revenue is justified in enhancing the declared value of garlic under four bills of entry from US 400 MTs to US 565 MTs. The goods have been ordered to be confiscated and released on redemption fine of Rs. 4 lakhs with a penalty of Rs. 2 lakhs.

(2.) The appellant's contention is that the department has compared the value of the goods with a single Bill of Entry of 19.7.99 wherein the quantity was only 22 MTs as against the quantity of 1073 MTs imported by them. It is the contention of the appellant that there is no undervaluation nor there is any evidence of remittances over and above the declared price. It is contended that as it is a bulk purchase they have been able to get the same at US 400 PMT which is in keeping with the large number of judgments. They have relied on the ratio of the following judgments:

(3.) Ld. Advocate Shri A.K. Jayaraj relying on these judgments contended that in terms of the ratio of these judgments, the declared price is required to be accepted and the Bill of Entry produced by the department which imported only 22 MTs cannot be compared with a bulk purchase of 1073 MTs and in the absence of any other evidence if extra remittances made by the appellant importer, the valuation is required to be accepted.