https://www.taxtmi.com/caselaws?id=90987 A customs import notification governing poppy seeds required proof of licit cultivation and certification by the concerned foreign government. Contemporaneous certificates from Pakistani authorities certifying lawful origin and cultivation were accepted because the department produced no evidence that they were forged or fraudulent. A general INCB circular could not override the governing notification or create a default prohibition on goods from Pakistan. On that basis, confiscation and penalty were not sustainable, and the importer obtained consequential relief. en-us Fri, 07 May 1999 00:00:00 +0530 Thu, 13 Oct 2011 10:30:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90987 A customs import notification governing poppy seeds required proof of licit cultivation and certification by the concerned foreign government. Contemporaneous certificates from Pakistani authorities certifying lawful origin and cultivation were accepted because the department produced no evidence that they were forged or fraudulent. A general INCB circular could not override the governing notification or create a default prohibition on goods from Pakistan. On that basis, confiscation and penalty were not sustainable, and the importer obtained consequential relief. Case-Laws Customs Fri, 07 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90987