https://www.taxtmi.com/caselaws?id=80128 Restricted import entries apply only when the department proves, with supporting evidence, that the goods squarely match the specified description and conditions. The ink additive was not shown to be a petroleum product or special-grade grease within Appendix 9, so confiscation on that basis was unjustified. The ink concentrate was also not proved to be ball pen ink within Appendix 5, because the evidence showed only a concentrate requiring further processing, not a finished product meeting the entry. The imports were therefore treated as eligible for clearance under OGL, and the confiscation and fine were set aside. en-us Fri, 11 Dec 1987 00:00:00 +0530 Tue, 14 Jun 2011 18:53:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80128 Restricted import entries apply only when the department proves, with supporting evidence, that the goods squarely match the specified description and conditions. The ink additive was not shown to be a petroleum product or special-grade grease within Appendix 9, so confiscation on that basis was unjustified. The ink concentrate was also not proved to be ball pen ink within Appendix 5, because the evidence showed only a concentrate requiring further processing, not a finished product meeting the entry. The imports were therefore treated as eligible for clearance under OGL, and the confiscation and fine were set aside. Case-Laws Customs Fri, 11 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80128