2006 (8) TMI 344

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Member (T)].- Heard both the sides and perused record. 2. We find that the appeal itself can be disposed of. Accordingly, we grant waiver of requirement of pre-deposit and proceed to deal with the appeal. 3. The dispute is as to whether the consignment cleared by the appellant under Bill of Entry No. 251, dated 13-4-2004 was required to be classified under Heading 090930 as Cumin or unde .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ordance with their description in the import invoice and other documents. Physical examination of the consignment confirmed that they were cumin. In this factual situation, penalty is not sustainable. 6. In the result, duty demand is confirmed and penalty is set aside. 7. Appeal is ordered accordingly. (Order dictated and pronounced in the open Court on 22-8-06) - - TaxTMI - TMITax - Cus .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X