https://www.taxtmi.com/caselaws?id=47642 The Court upheld the order of confiscation of imported poppy seeds under the Customs Act, 1962, due to misrepresentation in the import entries. The petitioner's challenge was dismissed as the Court found no merit in the argument that the import was permitted under the Replenishment Licence entry for "SEEDS/BULBS/MOTHER PLANT GERM PLASM." Previous judgments cited were deemed inapplicable, and the penalties imposed were upheld without reduction. The Court emphasized that the goods were primarily for horticultural purposes, distinct from items covered under the "seeds" entry, ultimately dismissing the petition. en-us Fri, 18 Nov 2005 00:00:00 +0530 Fri, 30 Jul 2010 10:41:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47642 The Court upheld the order of confiscation of imported poppy seeds under the Customs Act, 1962, due to misrepresentation in the import entries. The petitioner's challenge was dismissed as the Court found no merit in the argument that the import was permitted under the Replenishment Licence entry for "SEEDS/BULBS/MOTHER PLANT GERM PLASM." Previous judgments cited were deemed inapplicable, and the penalties imposed were upheld without reduction. The Court emphasized that the goods were primarily for horticultural purposes, distinct from items covered under the "seeds" entry, ultimately dismissing the petition. Case-Laws Customs Fri, 18 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47642