Imported galangal roots treated as spice material, not crude drug, so confiscation and penalties were set aside.

Imported galangal roots were examined against the restricted import entry for crude drugs and the medicinal references relied on by the department. The text states that the medicinal discussion concerned rhizomes, while the imported goods were roots; on that basis, they were treated as spice or flavouring material rather than a crude drug. As the goods fell outside the restrictive category invoked, the basis for confiscation, redemption fine and penalty was said to fail, and the goods were described as freely importable.

---

---

Issues: Whether imported galangal roots were to be treated as a crude drug requiring a specific import licence, or as spice/flavouring material freely importable, and whether confiscation, redemption fine and penalty were sustainable.

Analysis: The goods were examined with reference to the botanical and medicinal references in the Indian Materia Medica and the import policy restriction relied upon by the department. The medicinal discussion in the text was found to relate to rhizomes, whereas the goods imported were roots. On that basis, the imported material was treated as spice/flavouring adjunct rather than a crude drug. As the goods were not covered by the restrictive import entry invoked against them, the basis for confiscation and the consequential fine and penalty did not survive.

Conclusion: The imported goods were held to be freely importable, and the confiscation, redemption fine and penalty were set aside in favour of the appellant.

Final Conclusion: The appeal succeeded and the order of confiscation and related monetary liability was annulled.

Ratio Decidendi: Where the actual imported commodity, on proper botanical and trade understanding, falls outside the restricted category relied upon by the department, it cannot be treated as prohibited merely because a related plant part may have medicinal attributes.

---