https://www.taxtmi.com/caselaws?id=80466 Almonds in shell imported under a REP licence were held not to qualify as "seeds" for import purposes because classification must follow their commercial and tariff understanding under the import-control regime, not their mere capacity to germinate. The licensing scheme excluded almonds from the seed category, so the import was unauthorised under the licence. Once the import was held impermissible, confiscation under the Customs Act followed, and the redemption fine and personal penalty were sustained as within discretion and not shown to be biased, irrational or disproportionate. 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 Almonds in shell imported under a REP licence were held not to qualify as "seeds" for import purposes because classification must follow their commercial and tariff understanding under the import-control regime, not their mere capacity to germinate. The licensing scheme excluded almonds from the seed category, so the import was unauthorised under the licence. Once the import was held impermissible, confiscation under the Customs Act followed, and the redemption fine and personal penalty were sustained as within discretion and not shown to be biased, irrational or disproportionate. Case-Laws Customs Tue, 24 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80466