Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
Issues: (i) Whether a second-hand container imported on a non-returnable basis with a printing machine required separate import authorisation and was liable to confiscation for want of licence. (ii) Whether the redemption fine imposed in lieu of confiscation was excessive.
Issue (i): Whether a second-hand container imported on a non-returnable basis with a printing machine required separate import authorisation and was liable to confiscation for want of licence.
Analysis: The description in the import licence did not mention the container, and the claim that it formed part of seaworthy packing was rejected. The reference in the import policy handbook to containers was held to cover commercial containers used for consolidating cargo for transport efficiency, not containers imported on a non-returnable basis with goods. The legal position applied was that goods covered by the import control regime, including containers as movable property, cannot be imported without the requisite licence, and goods imported in contravention are liable to confiscation.
Conclusion: The container was not covered by the import licence and its confiscation was and upheld.
Issue (ii): Whether the redemption fine imposed in lieu of confiscation was excessive.
Analysis: The fine was examined against the value of the container and the circumstances of the import. No material was found to show that the amount fixed was unreasonable or disproportionate.
Conclusion: The redemption fine was not excessive and was upheld.
Final Conclusion: The appeal failed in full, and the confiscation order together with the redemption fine was sustained.
Ratio Decidendi: A container imported as part of a consignment is still subject to the import control regime, and where it is not covered by the import licence, it constitutes prohibited goods liable to confiscation.