TaxTMI Login
AI Drafter - (New and Powerful) ✕
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Just a moment...
AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether beef tallow imported after the public notice canalising tallow imports could still be treated as importable under Open General Licence, and whether confiscation and penalty were sustainable.
Analysis: The import policy and the public notice clarified, before the relevant bills of entry were filed, that tallow of any animal origin including mutton tallow was canalised and importable only through the prescribed channel. The governing principle applied was that the entitlement to import depends on the import policy prevailing on the date of import, and a public notice issued under the policy could validly alter the import position. On that basis, the goods were held to be improperly imported and liable to confiscation under Section 111(d) of the Customs Act, 1962 read with Section 3(2) of the Imports and Exports (Control) Act, 1947. The Court further held that penalty under Section 112 of the Customs Act, 1962 is distinct from confiscation and redemption fine under Section 125 of the Customs Act, 1962, so re-export or confiscation does not exclude penalty.
Conclusion: The import was not protected by the earlier licence position, the confiscation was justified, and the penalty under Section 112 was also sustainable.
Ratio Decidendi: The legality of import is governed by the import policy in force at the time of import, and where goods are imported contrary to a canalising public notice, they are liable to confiscation and penalty; confiscation and penalty operate in separate fields.
TaxTMI 
