https://www.taxtmi.com/caselaws?id=118470 Imported goods described in the invoice, transit certificate and physical examination as cumin were classifiable under the cumin tariff entry, and the exemption available only for caraway seeds could not be claimed. The customs record was consistent with the actual description of the consignment, so misdeclaration was not established. On that basis, confiscation and penalty were not sustainable. The duty demand was sustained, but the penalty was vacated, leaving the appellant partly successful. en-us Tue, 22 Aug 2006 00:00:00 +0530 Sat, 30 Jun 2012 18:08:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118470 Imported goods described in the invoice, transit certificate and physical examination as cumin were classifiable under the cumin tariff entry, and the exemption available only for caraway seeds could not be claimed. The customs record was consistent with the actual description of the consignment, so misdeclaration was not established. On that basis, confiscation and penalty were not sustainable. The duty demand was sustained, but the penalty was vacated, leaving the appellant partly successful. Case-Laws Customs Tue, 22 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118470