https://www.taxtmi.com/caselaws?id=80381 Imported poppy seeds were treated as consumer goods of agricultural origin and were held not to fall within the claimed open general licence entry, as the relevant import policy did not include them in the specified appendix and prior clearance or bill-of-entry endorsement could not override the policy. Import without a licence was therefore in breach of licensing requirements and liable to confiscation. However, the redemption fine and personal penalty were found excessive in light of comparable imports, the importer's status as a genuine user, and the absence of mala fides, so the fine was reduced and the personal penalty was set aside. en-us Tue, 31 Oct 1989 00:00:00 +0530 Thu, 16 Jun 2011 14:54:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80381 Imported poppy seeds were treated as consumer goods of agricultural origin and were held not to fall within the claimed open general licence entry, as the relevant import policy did not include them in the specified appendix and prior clearance or bill-of-entry endorsement could not override the policy. Import without a licence was therefore in breach of licensing requirements and liable to confiscation. However, the redemption fine and personal penalty were found excessive in light of comparable imports, the importer's status as a genuine user, and the absence of mala fides, so the fine was reduced and the personal penalty was set aside. Case-Laws Customs Tue, 31 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80381