https://www.taxtmi.com/caselaws?id=73982 An import policy entry for Vitamin B-1 was construed to include its commercially available salt forms, namely Thiamine Hydrochloride and Thiamine Mono-nitrate, because trade and technical understanding showed Thiamine as a generic term covering those forms. The later public notice was treated as clarificatory rather than as introducing new commodities, so the imports were regarded as falling within the canalised entry and not covered by a valid import licence. On penalty, the presence of genuine interpretative ambiguity and uneven contemporaneous administrative views justified moderation, and the redemption fine was reduced while the finding of unauthorised importation was maintained. en-us Wed, 01 Jun 1988 00:00:00 +0530 Wed, 01 Feb 2012 17:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73982 An import policy entry for Vitamin B-1 was construed to include its commercially available salt forms, namely Thiamine Hydrochloride and Thiamine Mono-nitrate, because trade and technical understanding showed Thiamine as a generic term covering those forms. The later public notice was treated as clarificatory rather than as introducing new commodities, so the imports were regarded as falling within the canalised entry and not covered by a valid import licence. On penalty, the presence of genuine interpretative ambiguity and uneven contemporaneous administrative views justified moderation, and the redemption fine was reduced while the finding of unauthorised importation was maintained. Case-Laws Customs Wed, 01 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73982