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of <h1>Imported plastic spirals confiscated under Customs Act; Classification not public pre-import; Orders set aside.</h1> <h3>DINESH MILLS LTD. Versus COMMISSIONER OF CUSTOMS, ACC, MUMBAI</h3> The appellants' imported plastic spirals were confiscated by the Dy. Commissioner under Section 111(d) of the Customs Act. However, the classification of ... Exim - Import - Consumer goods The appellants imported plastic spirals claimed to be falling under OGL. Dy. Commissioner confiscated goods under Section 111(d) of Customs Act, but classification was made public after the import date. Goods were not consumer goods. ITC (HS) classification was not in place at the time of importation. Orders set aside, appeal allowed.
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