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        Customs

        Absolute Confiscation of re-imported goods - petroleum coke - As...

        Re-importation of Petroleum Coke Deemed Freely Importable Under FTP 2015-2020, Clause B, Despite Subsequent Restrictions.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Absolute Confiscation of re-imported goods - petroleum coke - As per para 1.05 (Clause B) of Chapter 1 of FTP 2015-2020, provides that in case of change of policy from free to restricted/prohibited etc. the imports or export already made before the date of such regulation/restrictions will not be effected. Admittedly, the export in this case was made through shipping bill dated 01.12.2017, which is before the date of restriction imposed vide aforementioned Notifications - the re-import by the appellant of the rejected goods, has to be treated as freely importable under the Foreign Trade Policy. - AT
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