https://www.taxtmi.com/caselaws?id=100796 Ajwain seeds were treated as classifiable under restricted EXIM Code 091099.04, and the record, including the importers' own admissions, supported the view that import without licence or permission was not permissible. The goods were held to be distinct from thyme, so the Commissioner (Appeals) erred in treating them as the same item and in reversing confiscation and penalty. Because the appellate authority failed to consider the Revenue's material and the admissions on classification, the order was set aside and the matter remanded for fresh decision after hearing both sides. en-us Mon, 29 Oct 2001 00:00:00 +0530 Tue, 07 Feb 2012 11:27:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100796 Ajwain seeds were treated as classifiable under restricted EXIM Code 091099.04, and the record, including the importers' own admissions, supported the view that import without licence or permission was not permissible. The goods were held to be distinct from thyme, so the Commissioner (Appeals) erred in treating them as the same item and in reversing confiscation and penalty. Because the appellate authority failed to consider the Revenue's material and the admissions on classification, the order was set aside and the matter remanded for fresh decision after hearing both sides. Case-Laws Customs Mon, 29 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100796