1994 (10) TMI 179

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..... [Order]. -  This appeal is against the order of the Collector of Customs and Central Excise (Appeals), Madras. Under the impugned order, Cassia which was imported against the licence for Cinnamon valued at Rs. 60,300/- has been confiscated and allowed redemption on fine of Rs. 1,00,000/-. 2. The learned Consultant for the appellant pleaded that Cinnamon and Cassia are one and ....

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....'s pleas at length and has clearly brought out that Cinnamon and Cassia are two different commodities. He pleaded that in view of the mis-declaration involved, no leniency should be shown in the matter of reduction of redemption fine. 4. I have given a careful thought to the pleas made before me. I find that in the `Encyclopaedia Britannica', `Cassia' has been described as under : "CASS....

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....erent trees. While these two may be similar they cannot be considered to be the same for the purpose of importation. It is further seen that the licensing authorities have listed Cinnamon and Cassia, as pointed out by the learned Consultant himself, as separate items in the Import and Export Policy. In view of the above, it is to be held that the licence granted for Cinnamon cannot be valid for th....