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2014 (7) TMI 102 - AT - CustomsImport of flower seeds through courier - revenue contended that plants and parts thereof cannot be imported through courier as per the Regulations. - Contravention of provisions of Courier Import & Export (Clearance) Regulations, 1998 - Held 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, there cannot be any redemption file and penalty - Decided against Revenue.
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