9911796707
TMI Blog1999 (1) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... ellants filed a bill of entry on home consumption No. 2796, dated 12-5-1993 through their clearing agent M/s. Azad Shipping Agency 11/234 for the clearance of 8,000 kgs. of clovestems for a total CIF of Rs. 32,000/- which was shipped by M/s. Multi-foods Pvt. Ltd. Colombo vide Invoice No. EX/890/93, dated 3-5-1993. It is of Sri Lanka origin. Appellant claimed under OGL (other than negative list goods) goods was examined and representative sample was called for by the group for inspection. On perusal of the sample it appeared that the goods were rightly classifiable under Chapter Heading 0907.00 which covers cloves (whole, fruit, cloves and stems). Since it was shipped from Sri Lanka the benefit of Notification No. 89/93-Cus., was admissible ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case, Assistant Collector of Customs Group-I, Bombay ordered for confiscation of imposed goods under Section 111(d) of Customs Act, with redemption fine of Rs. 30,000/- and for payment of duty. Penalty under Section 112(a) of Customs Act, of Rs. 15,000/- was imposed on the appellant. In the appeal by the party, Collector confirmed the above order, holding appellant is a trader, and seized goods come under Part III, Para 157, Serial No. 5 of the Policy of 1992-97 exclusion clause is also rejected, holding clovestem as any other material under the above policy. Hence this appeal. 2. In support of the appeal, Shri Anil Balani the ld. Advocate for appellant has urged that in 1994 (71) E.L.T. 545 in the case of Jaykay Co. v. Collector of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order? I answer it in the negative. 4. Perused the case law referred by appellant in Paras 3 to 7 and 1992-1997 Policy under Parts II paras 156, Sl. No. 8 Part III, Paras 157 Item No. 5. Also peruses the order of lower authorities, appeal memorandum. Arguments of both sides are taken note off. The appellant has nowhere specifically stated, why clovestems are imported by him, as Trader. The purpose of import is not clear. As per the impugned order the narrow controversy in this case is whether the clove stem, imported goods, is other material or natural essential oil. Impugned order rejects the contention of the appellant that harmonious construction suggested by the learned Counsel cannot go beyond the purview of the specific ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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