https://www.taxtmi.com/caselaws?id=81887 The Tribunal upheld the confiscation of imported goods classified as strips of woven fabrics under Serial No. 44 of the Import-Export Policy, 1988-91, necessitating an additional license for importation. The goods were confiscated under Sec. 111(d) of the Customs Act, 1962, as they did not qualify as labels for affixing on garments. Despite the appellants' arguments, the Tribunal determined that the goods required further processing to become labels and were not eligible for import under the Open General License (OGL). The appeal was dismissed, but the appellants were granted some relief regarding the redemption fine due to their Small Scale Industry (SSI) status. en-us Mon, 01 Jun 1992 00:00:00 +0530 Wed, 29 Jun 2011 15:34:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81887 The Tribunal upheld the confiscation of imported goods classified as strips of woven fabrics under Serial No. 44 of the Import-Export Policy, 1988-91, necessitating an additional license for importation. The goods were confiscated under Sec. 111(d) of the Customs Act, 1962, as they did not qualify as labels for affixing on garments. Despite the appellants' arguments, the Tribunal determined that the goods required further processing to become labels and were not eligible for import under the Open General License (OGL). The appeal was dismissed, but the appellants were granted some relief regarding the redemption fine due to their Small Scale Industry (SSI) status. Case-Laws Customs Mon, 01 Jun 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81887