https://www.taxtmi.com/caselaws?id=80454 The Tribunal upheld the Additional Collector's decision to confiscate photographic lenses valued at Rs. 1,94,865 under Section lll(d) of the Customs Act. The appellants' argument that the lenses did not fall under restricted categories of the Import Policy was rejected, with the Tribunal ruling that a specific license was required. Despite appellants' claims of consistency in clearance practices, the Tribunal found insufficient evidence to support this. The appeal was dismissed, with only a fine imposed, recognizing the leniency shown. en-us Tue, 27 Mar 1990 00:00:00 +0530 Thu, 16 Jun 2011 18:42:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80454 The Tribunal upheld the Additional Collector's decision to confiscate photographic lenses valued at Rs. 1,94,865 under Section lll(d) of the Customs Act. The appellants' argument that the lenses did not fall under restricted categories of the Import Policy was rejected, with the Tribunal ruling that a specific license was required. Despite appellants' claims of consistency in clearance practices, the Tribunal found insufficient evidence to support this. The appeal was dismissed, with only a fine imposed, recognizing the leniency shown. Case-Laws Customs Tue, 27 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80454