https://www.taxtmi.com/caselaws?id=74017 A long-standing customs classification and clearance practice for imports cleared as "Designer's Kit" could not be altered retrospectively to treat the goods as unauthorised and liable to confiscation; any change in the established practice could operate only prospectively. Confiscation was also unavailable because the goods had already been cleared from customs charge. Penalty could not be sustained without proof of mens rea, and the record showed bona fide reliance on the prevailing practice and the customs authorities' own view. On these facts, confiscatory and penal action was not warranted. en-us Fri, 09 Sep 1988 00:00:00 +0530 Mon, 06 Jun 2011 11:22:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74017 A long-standing customs classification and clearance practice for imports cleared as "Designer's Kit" could not be altered retrospectively to treat the goods as unauthorised and liable to confiscation; any change in the established practice could operate only prospectively. Confiscation was also unavailable because the goods had already been cleared from customs charge. Penalty could not be sustained without proof of mens rea, and the record showed bona fide reliance on the prevailing practice and the customs authorities' own view. On these facts, confiscatory and penal action was not warranted. Case-Laws Customs Fri, 09 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74017