9911796707
TMI Blog2001 (10) TMI 540X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order]. The above captioned appeals have been filed by the Revenue against common Order-in-Appeal dated 1-2-2001 passed by the Commissioner (Appeals) vide which he had reversed Orders-in-Original of the Deputy Commissioner who ordered for confiscation of consignments of Ajwain under Section 111(d) of the Customs Act and gave option to the respondents to get the same redeemed on payment of r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 997-2002 read with EXIM Code 091099-04 of ITC (HS) Classifications of Export and Import Items 1997-2002 and Section 11(1) of Foreign Trade (Development Regulation) Act, 1992, the Deputy Commissioner ordered the confiscation of the goods and gave option to get the same redeemed on payment of fine and also imposed personal penalty on the respondents. The Commissioner (Appeals) had reversed those o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondents for the clearance of the goods. Therefore, the impugned order deserves to be set aside and the matter must be sent back to the Commissioner (Appeals) for afresh decision. 4. Ld. Counsel for the respondents on the other hand, has tried to justify the impugned order by arguing that the Ajwain and Thyme were one and the same item and were classifiable under sub-heading 9010.40 of CTA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... called Thyme. The Commissioner (Appeals) has not considered this aspect and erroneously opined that the Ajwain and Thyme are one and the same items. The respondents had admitted in their letters dated 3-2-98, 2-1-98, 2-6-99, 20-9-99, 28-4-99 and 3-5-99 that the goods imported by them were Ajwain classifiable under 091099.04 of ITC (HS) and as such were legally estopped from contesting the class ..... X X X X Extracts X X X X X X X X Extracts X X X X
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