https://www.taxtmi.com/caselaws?id=96458 The Supreme Court upheld the Division Bench's decision that in-shell almonds imported by the appellants did not qualify as seeds under the Import Control Policy. The court emphasized the specific criteria for seeds related to germination or plantation, stating that the almonds did not meet these requirements. As a result, the appeal was dismissed, highlighting the importance of compliance with import policies to receive benefits and clearance. en-us Wed, 01 Aug 2001 00:00:00 +0530 Thu, 26 Jun 2014 14:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96458 The Supreme Court upheld the Division Bench's decision that in-shell almonds imported by the appellants did not qualify as seeds under the Import Control Policy. The court emphasized the specific criteria for seeds related to germination or plantation, stating that the almonds did not meet these requirements. As a result, the appeal was dismissed, highlighting the importance of compliance with import policies to receive benefits and clearance. Case-Laws Customs Wed, 01 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96458