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Classification of goods under Customs Tariff - Cumin or Caraway seeds Misdeclaration of goods leading to penalty and confiscation Analysis: The appeal before the Appellate Tribunal CESTAT, New Delhi involved a dispute regarding the classification of a consignment cleared by the appellant under Bill of Entry No. 251, dated 13-4-2004. The question was whether the goods should be classified under Heading 090930 as 'Cumin' or under Heading 090940 as 'Caraway' with exemption under Notification No. 73/2003-Cus., dated 13-5-2003. The Tribunal noted that the goods were identified as Cumin based on the invoice, transit certificate, and other related documents. It was highlighted that Heading 090939 of the Customs Tariff specifically pertains to Cumin, while 090940 is for Caraway seeds. The exemption under Notification No. 76/2003 (Sl. No. 17) applied only to Caraway seeds, not to Cumin. Therefore, the consignment was deemed ineligible for classification as Caraway seeds. Regarding the issue of misdeclaration of goods, the Tribunal found that the goods were not misdeclared as they were accurately described in the customs documents, import invoice, and other relevant paperwork. A physical examination of the consignment confirmed that the goods were indeed Cumin, in line with the declaration. Consequently, the Tribunal concluded that the allegation of misdeclaration leading to liability for confiscation and penalty was not sustainable based on the factual evidence presented. Therefore, the penalty imposed was set aside, while the duty demand was confirmed. In conclusion, the Tribunal granted a waiver of the pre-deposit requirement and proceeded to address the appeal. The appeal was allowed in favor of the appellant, confirming the duty demand and setting aside the penalty. The judgment was pronounced on 22-8-06, with the order dictating the classification of the goods as Cumin and the inadmissibility of penalty due to the accurate declaration of goods in the customs documents.
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