INTERNATIONAL TRADERS Vs. CC

JUDGEMENT

(1.) THE appellant M/s International Traders, Delhi imported two consignments declared as lovage at Bombay and filed Bill of Entry No. 16016 dated 11.5.99 and Bill of Entry No. 16043 dated 27.5.99 seeking clearance of the consignments. The Customs Tariff classification claimed was Entry No. 1211.90, a subheading under Heading No. 12.11, which reads as under:

(2.) THE appellant also produced invoice describing the consignments as Lovage from M/s Mustafa Enterprises, Karachi. Since the import of Lovage from SAARC countries was exempt from import licencing, the appellant produced 'SAARC Preferential Trading Arrangement (Sapta) certificate' dated 16th April 1999 from the Export Promotion Bureau, Ministry of Commerce, Government of Pakistan.

(3.) UPON examining the consignment, Custom authorities took a view that the goods were 'Ajwain seeds' and not Lovage. The import of Ajwain seeds required specific licence and there was no exemption from licensing in regard to SAARC countries also.