1994 (10) TMI 179 - AT - Customs

Summary

The appeal was against the confiscation of Cassia imported under a license for Cinnamon valued at Rs. 60,300/-, with a redemption fine of Rs. 1,00,000/-. The appellant argued that Cinnamon and Cassia are the same, but the tribunal found them to be different commodities extracted from different trees. The tribunal upheld the confiscation and redemption fine, stating that the license for Cinnamon did not cover the import of Cassia. The appeal was rejected.