https://www.taxtmi.com/caselaws?id=83934 Cassia was treated as a distinct commodity from Cinnamon for import-licence purposes because the two are derived from different trees and were classified separately under the Import and Export Policy. Importing Cassia against a licence for Cinnamon therefore amounted to misdeclaration, and the licence could not validly cover the goods imported, justifying confiscation. The redemption fine was also sustained because no material showed that the amount fixed was excessive and the statutory ceiling under Section 125 of the Customs Act was not shown to have been breached. en-us Tue, 04 Oct 1994 00:00:00 +0530 Mon, 18 Jul 2011 17:46:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83934 Cassia was treated as a distinct commodity from Cinnamon for import-licence purposes because the two are derived from different trees and were classified separately under the Import and Export Policy. Importing Cassia against a licence for Cinnamon therefore amounted to misdeclaration, and the licence could not validly cover the goods imported, justifying confiscation. The redemption fine was also sustained because no material showed that the amount fixed was excessive and the statutory ceiling under Section 125 of the Customs Act was not shown to have been breached. Case-Laws Customs Tue, 04 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83934