1994 (10) TMI 179

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..... eal is against the order of the Collector of Customs and Central Excise (Appeals), Madras. Under the impugned order, Cassia which was imported against the licence for Cinnamon valued at Rs. 60,300/- has been confiscated and allowed redemption on fine of Rs. 1,00,000/-. 2. The learned Consultant for the appellant pleaded that Cinnamon and Cassia are one and the same commodity and therefore the le .....

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..... t that Cinnamon and Cassia are two different commodities. He pleaded that in view of the mis-declaration involved, no leniency should be shown in the matter of reduction of redemption fine. 4. I have given a careful thought to the pleas made before me. I find that in the `Encyclopaedia Britannica , `Cassia has been described as under : CASSIA - Cassia, also called CHINESE CINNAMON, spice con .....

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..... onsidered to be the same for the purpose of importation. It is further seen that the licensing authorities have listed Cinnamon and Cassia, as pointed out by the learned Consultant himself, as separate items in the Import and Export Policy. In view of the above, it is to be held that the licence granted for Cinnamon cannot be valid for the import of Cassia. It is further seen that the appellants w .....

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