J.K. IMPORTS Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) HEARD both sides.

(2.) THE appellant filed this appeal against order -in -appeal passed by the Commissioner (Appeals).

(3.) IN this case the appellant made import of Lovage (Ajwain) from Pakistan. The Customs authorities confiscated the imported goods on the ground that Ajwain is restricted item under the ITC HSN classification as the appellant had not produced any licence for import of the goods in question. The adjudicating authority after confiscation allowed the release of the goods after imposing redemption fine and personal penalty.