https://www.taxtmi.com/caselaws?id=73590 Clear import policy language was applied to hold that khaskhas (poppy seeds) fell within the canalised category in Appendix-5 and was therefore not importable under OGL. The Tribunal rejected reliance on ejusdem generis because the policy wording was plain and comprehensive, and it held that an administrative clarification from STC could not override the import policy's text. The confiscation finding was upheld, but the redemption fine was moderated on equitable considerations, including the importer's status as an actual user and the goods' use as raw material for licensed drug manufacture, resulting in partial relief only. en-us Fri, 11 Mar 1988 00:00:00 +0530 Thu, 02 Jun 2011 11:47:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73590 Clear import policy language was applied to hold that khaskhas (poppy seeds) fell within the canalised category in Appendix-5 and was therefore not importable under OGL. The Tribunal rejected reliance on ejusdem generis because the policy wording was plain and comprehensive, and it held that an administrative clarification from STC could not override the import policy's text. The confiscation finding was upheld, but the redemption fine was moderated on equitable considerations, including the importer's status as an actual user and the goods' use as raw material for licensed drug manufacture, resulting in partial relief only. Case-Laws Central Excise Fri, 11 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73590