below the import value of Rs.500/- per kg is prohibited.
The petitioner has declared the classified of the imported black pepper as
under Tariff ... pointed
out that totally the value declared by the importer in
respect of imported Black Pepper as per the Bills of Entry
below the import value of Rs.500/- per kg is prohibited. The
petitioner has declared the classified of the imported black pepper as under
Tariff ... pointed
out that totally the value declared by the importer in respect
of imported Black Pepper as per the Bills of Entry
below the import value of Rs.500/- per kg is prohibited.
The petitioner has declared the classified of the imported black pepper as
under Tariff ... pointed
out that totally the value declared by the importer in
respect of imported Black Pepper as per the Bills of Entry
Unit (DRI KZU), Kolkata had intercepted one live
consignment of Black Pepper imported by M/s Bruno Exports through Nhava
Sheva port using Advance Authorization ... syndicate was involved in such modus operandi
and they had imported 'black pepper' and 'dry dates' of total value
Arecanut and Pepper were to be
treated as "prohibited" items. However, in the case of Pepper imported by an
EOU, the MIP criteria ... imports carried out by the 100% EOU but is
mainly a clarification with regard to applicability of MIP condition on imports
of Arecanut imported
short, ' APMC Act '] and is an importer of
black pepper. During the relevant financial year, the
petitioner has sold ... only be limited to the price at which the
black pepper is imported by the petitioner and if any
demand is made otherwise
admission.
2. The petitioner is a proprietary concern and had imported black pepper
through the Port of Chennai under Bill of Entry No.4558512 dated ... Notification No.21/2015-2020 dated
25.07.2018, as per which, import of black pepper is permitted freely only if the
CIF value is in excess
March, 2023, the said M / s Aditya Exports cleared imported Black
Pepper from Kandla Special Economic Zone into DTA by wrongly claiming
that the said ... well as payment of
freight for transportation of goods from port of import, L.e. Mundra to
KASEZ was made by the appellant both
Customs Act, I find that Shri Shanti Biswas, has
illegally imported poppy seeds, black pepper and betel
nuts in India without any valid legal documents ... Customs Act, 1962 for transportation
of illegally imported foreign origin betel nuts, black pepper
& poppy seeds.
(v) penalty should not be imposed upon
Petitioner is that the Petitioner has
imported consignment of Dried Areca Nuts Split and Black Pepper
for the purpose of re-export and had filed