TMI Blog2021 (6) TMI 622X X X X Extracts X X X X X X X X Extracts X X X X ..... reclassified the goods under CTH 38089340 which is also not tenable in law in view of the letter dt. 05.11.2020 issued by the Central Insecticide Board and Registration Committee. In the present case, the Assistant Commissioner of Customs passed the order on 05.10.2020 but did not provide the copy of the same to the appellant in spite of the best efforts of the appellant to get the copy. Further the Assistant Commissioner issued the said order only on 11.11.2020 as stated in the order itself, which means after more than one month and in the meantime compelled the appellant to deposit the penalty amount which was deposited by the appellant on 06.10.2020 even without the issuance of the order by the original authority - there are no justif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... first item was mainly composed of potassium salt of humic acid which may find use as a plant growth regulator and the other two items demonstrated the characteristics of seaweed extract and accordingly re-classified them under the CTH 38089340 31010000 respectively and the appellant had also accepted the classification changes vide their letter dt. 02/10/2020. The appellant has requested vide letter dt. 05/10/2020 for the detention of the first item and release of the remaining items as they were not in a possession of the required registration from the Central Insecticides Board and Registration Committee for the first item as stipulated under the Import Policy for the CTH 38089340. As the authority arrived at a conclusion that the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted that both the authorities have not given any reason or explanation for ignoring the entire documents which were produced by the appellant along with his reply and subsequently obtained from Central Insecticide Board and Registration Committee which clearly shows that the impugned goods does not fall in the category of insecticides and hence is not included in the Schedule of Insecticides Act, 1968. Learned counsel further submitted that the Assistant Commissioner(Customs) passed the order on 05.10.2020 but the same was not made available to the appellant in spite of the best efforts made by the appellant and finally the said order was issued by the Assistant Commissioner only on 11.11.2020 and in the meantime the appellant was compelle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ified the goods under CTH 38089340 which is also not tenable in law in view of the letter dt. 05.11.2020 issued by the Central Insecticide Board and Registration Committee. 6.2. We also note that in the present case, the Assistant Commissioner of Customs passed the order on 05.10.2020 but did not provide the copy of the same to the appellant in spite of the best efforts of the appellant to get the copy. Further the Assistant Commissioner issued the said order only on 11.11.2020 as stated in the order itself, which means after more than one month and in the meantime compelled the appellant to deposit the penalty amount which was deposited by the appellant on 06.10.2020 even without the issuance of the order by the original authority. We f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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