https://www.taxtmi.com/caselaws?id=73968 Where the import policy confers final interpretative authority on the designated import-control authority, its clarification governs the scope of the REP licence and the legality of the import. On that binding interpretation, almonds in shell were treated as consumer goods falling within the restricted category and were not validly importable under the licence; confiscation was therefore sustained. The redemption fine and personal penalty were also upheld because the adjudicating authority had considered the margin of profit, the value of the goods, and the nature of the contravention, and no reason was shown to interfere with the quantified sanctions. en-us Thu, 21 Apr 1988 00:00:00 +0530 Wed, 01 Feb 2012 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73968 Where the import policy confers final interpretative authority on the designated import-control authority, its clarification governs the scope of the REP licence and the legality of the import. On that binding interpretation, almonds in shell were treated as consumer goods falling within the restricted category and were not validly importable under the licence; confiscation was therefore sustained. The redemption fine and personal penalty were also upheld because the adjudicating authority had considered the margin of profit, the value of the goods, and the nature of the contravention, and no reason was shown to interfere with the quantified sanctions. Case-Laws Customs Thu, 21 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73968