Import classification in force on the date of importation governs confiscation and penalty for goods.

Imported plastic spirals were found, on description and sample examination, not to be consumer goods, so they could not be treated as restricted consumer goods. The ITC (HS) classification relied on by the authorities was held not to have been in force on the date of importation, and therefore could not govern the bill of entry. On that basis, confiscation, redemption fine, and penalty were unsustainable and were set aside, with consequential relief granted.

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Issues: Whether the imported plastic spirals were liable to confiscation and penalty on the basis of the ITC (HS) classification and whether they could be treated as restricted consumer goods.

Analysis: The goods were found, on their description and examination of the sample, not to be consumer goods. The ITC (HS) classification relied upon by the authorities was held not to have come into existence on the date of importation, and therefore could not govern the import under the bill of entry.

Conclusion: The confiscation, redemption fine, and penalty were unsustainable and were set aside.

Final Conclusion: The appeal succeeded and the appellants were granted consequential relief.

Ratio Decidendi: An import cannot be subjected to restriction, confiscation, or penalty on the basis of a classification regime that was not in force on the date of importation.

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