1994 (10) TMI 183 - AT - Customs

Summary

The appeal was against the absolute confiscation of cloves and cassia. Cloves were confiscated for being unfit for human consumption due to organic extraneous matter exceeding 2% W/W. The appellant conceded the confiscation but requested re-export or replacement under para 80 of the Handbook. The Tribunal upheld the confiscation of cloves but directed consideration of re-export/replacement. For cassia, the Tribunal ordered the option to redeem the goods on payment of a redemption fine. The appeal was disposed of accordingly.