https://www.taxtmi.com/caselaws?id=80023 Acetyl sulphanyl chloride and N-acetyl sulphanilyl chloride were treated as the same compound, and the competent licensing clarification placed the item within Appendix 6, List 8, Part I, so the import fell under Open General Licence for the relevant Import and Export Policy period. That specific OGL classification prevailed over the contrary restricted-item view taken by customs, making confiscation and fine unsustainable. The availability of an alternative statutory remedy was not accepted as a bar because the classification issue had already been authoritatively settled on the licensing side. The customs order was quashed and release of the goods was directed without insistence on the confiscatory fine. en-us Tue, 28 Mar 1989 00:00:00 +0530 Thu, 18 Aug 2011 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80023 Acetyl sulphanyl chloride and N-acetyl sulphanilyl chloride were treated as the same compound, and the competent licensing clarification placed the item within Appendix 6, List 8, Part I, so the import fell under Open General Licence for the relevant Import and Export Policy period. That specific OGL classification prevailed over the contrary restricted-item view taken by customs, making confiscation and fine unsustainable. The availability of an alternative statutory remedy was not accepted as a bar because the classification issue had already been authoritatively settled on the licensing side. The customs order was quashed and release of the goods was directed without insistence on the confiscatory fine. Case-Laws Customs Tue, 28 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80023