Canalised import entry applies to technical-grade goods, and past customs practice cannot override the policy mandate.

An unqualified canalised entry for Piperazine and its salts under the Import Policy A.M. 78 was applied to imported Diethylene Diamine Technical 62.6%, as the policy did not distinguish between technical and pharmaceutical grades. The contention that technical-grade goods fell outside the entry was rejected, and the customs interpretation was treated as a possible construction that could not be displaced. Prior customs clearance of similar goods did not override the governing policy, and there was no proof of detrimental reliance by the importer. The confiscation and redemption fine were sustained.

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Issues: Whether the imported goods, described as Diethylene Diamine Technical 62.6%, fell within the canalised entry for Piperazine and its salts under the Import Policy A.M. 78, and whether past customs practice justified release without redemption fine.

Analysis: The entry for Piperazine and its salts in Section III Group C of the Import Policy A.M. 78 was unqualified and did not distinguish between technical grade and pharmaceutical grade. The policy did not require that the canalised item be treated only as a medicine, and the contention that technical grade goods stood outside the entry was rejected. Since an interpretation adopted by the customs authorities was a possible view, it was not open to interfere with the order of confiscation. As to past practice, the prior clearance of similar goods could not override the governing policy, and there was no showing that the importer was misled to its detriment. The reduction of redemption fine had already taken the alleged practice into account.

Conclusion: The imported goods were held to be covered by the canalised entry, and the confiscation with redemption fine was sustained.

Final Conclusion: The appeal was not accepted and the order of the Board was left undisturbed.

Ratio Decidendi: An unqualified canalised entry must be applied according to its terms, and past administrative practice cannot prevail against the statutory or policy mandate where the authority has adopted a possible construction of the entry.

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