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Issues:
Classification of imported goods under Customs Act and EXIM Policy violation. Analysis: The appeals were filed by the Revenue against the Order-in-Appeal that reversed the Orders-in-Original of the Deputy Commissioner, which had ordered the confiscation of consignments of Ajwain under Section 111(d) of the Customs Act. The Deputy Commissioner classified the goods under EXIM Code 09109904 of the I.T.C. (HS), as the import was restricted under the Exim Policy 1997-2002. However, the Commissioner (Appeals) reversed these orders, stating that the imported goods were Ajwain seed, not covered by the EXIM Code, but classifiable under sub-heading 0910.40 of CTA. The validity of the Commissioner (Appeals) order was challenged by the Ld. SDR, arguing that the respondents admitted the goods were covered by the EXIM Code and required a license. The Ld. Counsel for the respondents contended that Ajwain and Thyme were the same item, classifiable under sub-heading 9010.40 of CTA, not requiring a license for import. The Tribunal noted that goods under EXIM Code 091099.04 could not be imported without a license, and Ajwain seeds fell under this code. The Commissioner (Appeals) erred in considering Ajwain and Thyme as the same, as per the book on spices and condiments. The respondents' admission in various letters confirmed the goods were Ajwain under the EXIM Code. The Tribunal found a miscarriage of justice due to the Commissioner (Appeals) not considering all facts and circumstances. The Tribunal set aside the impugned order and remanded the matter to the Commissioner (Appeals) for a fresh decision after hearing both sides. The appeals of the Revenue were allowed by way of remand.
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