https://www.taxtmi.com/caselaws?id=118658 Imported goods described in the bill of entry as ajwain were held correctly classifiable under the restricted heading, because botanical literature showed ajwain and thyme to be distinct products in origin and characteristics, and the importer's claimed description as thyme or bay leaves was not accepted. Confiscation on that basis was sustained. The redemption fine and penalty, however, were found excessive on the facts and were reduced, with the fine brought down to 25% of declared value and the penalty to 4% of declared value. en-us Wed, 13 Sep 2006 00:00:00 +0530 Wed, 04 Jul 2012 17:51:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118658 Imported goods described in the bill of entry as ajwain were held correctly classifiable under the restricted heading, because botanical literature showed ajwain and thyme to be distinct products in origin and characteristics, and the importer's claimed description as thyme or bay leaves was not accepted. Confiscation on that basis was sustained. The redemption fine and penalty, however, were found excessive on the facts and were reduced, with the fine brought down to 25% of declared value and the penalty to 4% of declared value. Case-Laws Customs Wed, 13 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118658