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TMI Blog2024 (3) TMI 1185X X X X Extracts X X X X X X X X Extracts X X X X ..... t the goods were mis-declared as Dried Garlic. The Order-in-Original passed by the adjudicating authority confirms a demand of Rs.11,50,776/- besides imposing equivalent amount of penalty under Section 114A of the Customs Act apart from other penalties invoked on the importer under Section 112A and Section 114AA of the Customs Act, 1962. 2. It is submitted by the appellant in the present appeal that at the time of importation, the authorities had physically verified the consignments as Dried Garlic and due endorsement thereto was made on the Bills of Entry. They submit that at the time of imports as the impugned goods had originated in Bangladesh, a SAFTA country, they had sought benefit of Customs Notification No.99/2011 dated 09.11.2011 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2011 of the Regional Plant Quarantine Station, Kolkata they have tested "Garlic Bulb". It was therefore the contention of the department that Garlic Bulbs - fresh or chilled is classifiable under CTH 07032000 and attracting BCD @ 100%, Education Cess @ 2% and Secondary and Higher Education Cess @ 1%. The appellants were therefore alleged to having contravened the various provisions of the Customs statute as well as the provisions of Destructive Insects and Pests Act, 1914, PFS Order, 1989 and Plant Quarantine (Regulation of Import Into India) Order 2003. 4. We have heard the appellant as well as the learned Authorized Representative Shri S. Debnath in the matter. While the appellants have specifically contemplated that as per the requireme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... semi dried garlic and green garlic. The same is reproduced below:- "This standard applies to garlic of varieties (cultivars) grown from Allium Sativum L. to be supplied fresh (1), semi-dry (2) or dry (3) to the consumer, green garlic with full leaves and undeveloped cloves and garlic for industrial processing being excluded. (1) 'Fresh garlic' means produce with a 'green' stem and with the outer skin of the bulb still fresh. (2) 'Semi-dry-garlic' means produce with the stem and the outer skin of the bulb not completely dry. (3) 'Dry garlic' means produce in which the stem, the outer skin of the bulb and the skin surrounding each clove are complete dry". 5. The Ld.Authorized Representative for the department however supports th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in such test reporting certainly cannot be attributed to any omission or commission of delinquency on the part of the appellant. We also note that the Ld.Appellate Authority has not elaborated as to the grounds on which the said authority was of the view that the Garlic under import was not dried and has perhaps blindly accepted the Adjudicating authority's logic that "Garlic Bulb" is synonymous with "Raw Garlic". Apart from the above we also note that the appellants had placed before the authorities the following:- (1) Commercial invoices issued by the exporter. (2) Physiosanitary Certificates issued by Quarantine Entomologist, Plant Protec Wing, Government of P.R. of Bangladesh, Dhaka and (3) A Certificate subscribed by the Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n support of their contention as to the nature of the product has relied on the following decisions:- (a) J.B. Impex Vs. Commissioner of Customs, Nhava Sheva - 2001 (134) ELT 0210 (Tri.-Mumbai) - "Thus if the subject vegetable is known and understood in commercial parlance as a dried vegetable, it would not be fresh vegetable classifiable under 0703.20. Even though garlic is specifically mentioned under 0703, by reading the heading notes of the HSN under 0703, and 0712, it would be apparent that when the item is not understood as green garlic or/and fresh garlic it is treated as dried garlic then it will not be classified under 0703 but would be classified under 0712." [Upheld by the Supreme Court vide 2007 (217) ELT 163 (SC) = Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X
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