Cus - Seeds are not parts of plant - even Customs Tariff recognizes seeds & plants differently - Seeds imported for sowing cannot be considered as being imported in contravention of Courier rules: CESTAT
By TIOL News Service
MUMBAI, JUNE 13, 2014: THIS is a Revenue appeal filed in the year 2004.
The case goes thus:
+ The respondent made import of flower seeds through courier.
+ The adjudicating authority, after taking into consideration the provisions of Courier Import & Export (Clearance) Regulations, 1998, held that plants and parts thereof cannot be imported through courier as per the Regulations. In as much as he concluded that the seeds are parts of plant & hence the goods are to be considered as having been imported in contravention of the Regulations. He held that the flower seeds are liable for confiscation and allowed redemption of the same on payment of redemption fine. Penalties were also imposed.
+ In appeal, the Commissioner (Appeals) held that the seeds are not plant or parts thereof and consequently allowed the appeal filed by the respondent.
Aggrieved with this order, the Revenue is in appeal before the CESTAT.
When the case came up for hearing after almost a decade, none appeared on behalf of the respondent in spite of notice. Perhaps they may not be around…
The only contention of the Revenue in the appeal is that seeds are parts of plants as per the Concise Oxford Dictionary & hence the impugned order of the Commissioner (A) is not sustainable.
The Bench observed -
"5. I find that seeds of kind used for sowing are classifiable under Chapter 12 of the Tariff whereas trees, plants, bulbs and roots are classifiable under Chapter 6 of the Tariff. Even the Tariff recognizes seeds for sowing and plants and parts thereof differently. In the present case, the seeds are for sowing i.e. for seasonal flowers. In these circumstances, I find no infirmity in the impugned order…"
The Revenue appeal was dismissed.
In passing : As you sow, so shall you reap!
(See 2014-TIOL-1016-CESTAT-MUM)