https://www.taxtmi.com/caselaws?id=72767 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. en-us Thu, 06 Nov 1986 00:00:00 +0530 Tue, 24 May 2011 18:39:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72767 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. Case-Laws Customs Thu, 06 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72767