REP licence coverage for imported PVC sheets led to rejection of confiscation and penalty under customs law.

Imported PVC sheets were assessed against an earlier final decision involving similar goods, identical issues and substantially the same material. That precedent had already considered the nature of the goods, test results and departmental practice, and no later contrary decision was shown. On that basis, the earlier ruling was treated as governing the present matter, leading to the view that the import was covered by the REP licence. The confiscation and penalty under customs law were therefore not sustained, and consequential relief followed.

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Issues: Whether the imported PVC sheets were covered by the REP licence and, consequently, whether the confiscation and penalty imposed under the Customs law could be sustained.

Analysis: The imported goods were compared with an earlier final decision involving similar goods, identical issues, and substantially the same material. That precedent had already examined the nature of the goods, the test results, and the departmental practice, and no subsequent contrary decision was shown. In these circumstances, the earlier decision was treated as governing the present appeal, and the impugned order was found unsustainable.

Conclusion: The import was treated as covered by the earlier precedent, and the confiscation and penalty were not upheld; the appeal succeeded with consequential relief.

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