https://www.taxtmi.com/caselaws?id=120254 Imported galangal roots were examined against the restricted import entry for crude drugs and the medicinal references relied on by the department. The text states that the medicinal discussion concerned rhizomes, while the imported goods were roots; on that basis, they were treated as spice or flavouring material rather than a crude drug. As the goods fell outside the restrictive category invoked, the basis for confiscation, redemption fine and penalty was said to fail, and the goods were described as freely importable. en-us Fri, 23 Sep 2005 00:00:00 +0530 Wed, 18 Jul 2012 10:22:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120254 Imported galangal roots were examined against the restricted import entry for crude drugs and the medicinal references relied on by the department. The text states that the medicinal discussion concerned rhizomes, while the imported goods were roots; on that basis, they were treated as spice or flavouring material rather than a crude drug. As the goods fell outside the restrictive category invoked, the basis for confiscation, redemption fine and penalty was said to fail, and the goods were described as freely importable. Case-Laws Customs Fri, 23 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120254