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    <title>1994 (7) TMI 178 - CEGAT, NEW DELHI</title>
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    <description>Poppy seeds imported as Suffed Sarh were not covered by the specific Open General Licence entry for crude drugs under the Import Policy, and a claimed use as raw material for Ayurvedic or Unani medicine did not create eligibility. The import therefore remained unauthorised, and confiscation and penalty were justified under customs law. A plea of bona fide belief failed because the importer had previously faced adverse action for the same commodity, and the suggested long-standing practice was unsupported. The breach was also not merely administrative, as it arose under statutory import control instruments and attracted customs consequences.</description>
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    <pubDate>Wed, 27 Jul 1994 00:00:00 +0530</pubDate>
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      <title>1994 (7) TMI 178 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=83403</link>
      <description>Poppy seeds imported as Suffed Sarh were not covered by the specific Open General Licence entry for crude drugs under the Import Policy, and a claimed use as raw material for Ayurvedic or Unani medicine did not create eligibility. The import therefore remained unauthorised, and confiscation and penalty were justified under customs law. A plea of bona fide belief failed because the importer had previously faced adverse action for the same commodity, and the suggested long-standing practice was unsupported. The breach was also not merely administrative, as it arose under statutory import control instruments and attracted customs consequences.</description>
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      <pubDate>Wed, 27 Jul 1994 00:00:00 +0530</pubDate>
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