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    <title>1986 (10) TMI 232 - CEGAT, NEW DELHI</title>
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    <description>Imported photocopiers brought in for commercial use without the required import licence or customs clearance permit were treated as prohibited goods and therefore liable to absolute confiscation. The absence of any application for the mandatory authorisation supported the conclusion that redemption on payment of fine was not a matter of right. An asserted practice of allowing release on fine was rejected for want of proof, and the note emphasises that each case depends on its own facts.</description>
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      <link>https://www.taxtmi.com/caselaws?id=72759</link>
      <description>Imported photocopiers brought in for commercial use without the required import licence or customs clearance permit were treated as prohibited goods and therefore liable to absolute confiscation. The absence of any application for the mandatory authorisation supported the conclusion that redemption on payment of fine was not a matter of right. An asserted practice of allowing release on fine was rejected for want of proof, and the note emphasises that each case depends on its own facts.</description>
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