https://www.taxtmi.com/caselaws?id=86365 Poppy seeds were held not to fall within the import-policy exception for "Diabetic Food" unless the importer proved that the goods themselves answered that description; without such proof, a specific import licence was required. The declared value was also found unsustainable because the valuation relied on mismatched comparable goods and material not put in notice, so the misdeclaration-based confiscation failed. Confiscation for unauthorised import without licence was maintained, while the redemption fine and quantified penalty on the main importer were remitted for fresh determination. en-us Fri, 24 Jan 1997 00:00:00 +0530 Wed, 24 Aug 2011 12:58:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86365 Poppy seeds were held not to fall within the import-policy exception for "Diabetic Food" unless the importer proved that the goods themselves answered that description; without such proof, a specific import licence was required. The declared value was also found unsustainable because the valuation relied on mismatched comparable goods and material not put in notice, so the misdeclaration-based confiscation failed. Confiscation for unauthorised import without licence was maintained, while the redemption fine and quantified penalty on the main importer were remitted for fresh determination. Case-Laws Customs Fri, 24 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86365