https://www.taxtmi.com/caselaws?id=42886 Almonds imported under a REP licence were held not to fall within a licence permitting seeds, bulbs, mother plant, germ plasm and related items, because tariff classification treated almonds as goods under Chapter 8 and Chapter 12 expressly excluded items falling under heading 08.02. The customs enquiry was valid: authorities could examine whether the imported goods matched the licence description without intruding into the Licensing Authority's function. Commercial and botanical descriptions could not override the clear tariff classification or the import documents describing the goods as almonds in-shell. The result was that the import was treated as outside the licence coverage, and confiscation and penalty were sustained. en-us Thu, 08 Mar 1990 00:00:00 +0530 Mon, 14 Jun 2010 18:17:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42886 Almonds imported under a REP licence were held not to fall within a licence permitting seeds, bulbs, mother plant, germ plasm and related items, because tariff classification treated almonds as goods under Chapter 8 and Chapter 12 expressly excluded items falling under heading 08.02. The customs enquiry was valid: authorities could examine whether the imported goods matched the licence description without intruding into the Licensing Authority's function. Commercial and botanical descriptions could not override the clear tariff classification or the import documents describing the goods as almonds in-shell. The result was that the import was treated as outside the licence coverage, and confiscation and penalty were sustained. Case-Laws Customs Thu, 08 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42886