2018 (7) TMI 82

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.... Reddy, JC (AR) for the Appellant Shri B. Satich Sunder, Advocate for the Respondent. ORDER Per Bench The facts of the case are that M/s. Supra Bio Tech, the respondent in appeal No. C/299/2011 (herein after referred to a respondent 1) had filed three Bills of Entry all dated 25.08.2010 for clearance of goods declared as ""Plant Leaf Extract" claiming CTH classification No. 13021990. T....

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....goods are actually insecticides and classifiable under CTH 38089199. Confiscation of the goods were ordered, however, allowed to be redeemed on payment of redemption fine of Rs. 2,00,000/-. A penalty of Rs. 5,00,000/- was imposed under Section 112 (a) and Section 114 AA of the Customs Act, 1962, on Respondent 1. Penalty of Rs. 1,00,000/- was also imposed under Section 112 (a) and 114 AA on Shri D.....

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....of oxymatrine. Ld. AR submits that matrin even in small concentration was highly potent and used as an active ingredient used in pesticides/insecticides. 3 On the other hand, the Ld. Advocate, Shri B. Satish Sunder, points out that the test report of IICT, Hyderabad has indicated that there is no presence of pesticides in the samples and that only there is presence of miniscule amount of matrin....

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....lassify the same under CTH 38089199 is without legal basis. 4. Heard both sides and have gone through the facts. 5. We find merit in the contentions of the Ld. Counsel for the respondents. The report of IICT, Hyderabad has unequivocally stated that the samples sent to them were not pesticides. While a miniscule quantity of 'matrine' has been detected, no presence of oxymatrine is rep....