https://www.taxtmi.com/caselaws?id=80007 The judges ruled in favor of the appellants in a case involving the interpretation of canalised items under Policy AM-83. They determined that the imported goods did not qualify as canalised items as per the policy's definition, overturning the confiscation and fine imposed by Customs authorities. The decision was influenced by factors such as the absence of a requirement for a drug license for manufacturing in India, the State Trading Corporation's clarification on canalisation status, and the Customs' consistent clearance of similar imports without objection. en-us Fri, 01 Jul 1988 00:00:00 +0530 Mon, 13 Jun 2011 18:53:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80007 The judges ruled in favor of the appellants in a case involving the interpretation of canalised items under Policy AM-83. They determined that the imported goods did not qualify as canalised items as per the policy's definition, overturning the confiscation and fine imposed by Customs authorities. The decision was influenced by factors such as the absence of a requirement for a drug license for manufacturing in India, the State Trading Corporation's clarification on canalisation status, and the Customs' consistent clearance of similar imports without objection. Case-Laws Customs Fri, 01 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80007