https://www.taxtmi.com/caselaws?id=80466 The Tribunal confirmed that imported almonds in shell do not qualify as seeds under the import licence. It upheld the confiscation of the consignment, a redemption fine of Rs. 18.00 lacs, and a personal penalty of Rs. 2.00 lacs imposed by the Collector of Customs. The Tribunal found the customs authorities acted within their jurisdiction, and the appellants' importation was not bona fide, resulting in dismissal of the appeal and confirmation of the Collector's order. en-us Tue, 24 Oct 1989 00:00:00 +0530 Fri, 17 Jun 2011 11:32:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80466 The Tribunal confirmed that imported almonds in shell do not qualify as seeds under the import licence. It upheld the confiscation of the consignment, a redemption fine of Rs. 18.00 lacs, and a personal penalty of Rs. 2.00 lacs imposed by the Collector of Customs. The Tribunal found the customs authorities acted within their jurisdiction, and the appellants' importation was not bona fide, resulting in dismissal of the appeal and confirmation of the Collector's order. Case-Laws Customs Tue, 24 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80466