https://www.taxtmi.com/caselaws?id=82357 The appeal was allowed in a case involving the confiscation of Staple Pins imported under an REP Licence for cotton garments. The conflict arose from differing interpretations of the policy allowing 3% of the total value of Staple Pins for embellishment. Despite the Collector of Customs upholding the confiscation, the appellants' good faith reliance on past practices and absence of a Trade Notice supported their position. The judgment referenced a Supreme Court decision, concluding that the confiscation was not valid as the appellants had acted in good faith. Consequently, the confiscation order was set aside, and the appellants were granted consequential benefits. en-us Fri, 31 Jan 1992 00:00:00 +0530 Mon, 04 Jul 2011 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82357 The appeal was allowed in a case involving the confiscation of Staple Pins imported under an REP Licence for cotton garments. The conflict arose from differing interpretations of the policy allowing 3% of the total value of Staple Pins for embellishment. Despite the Collector of Customs upholding the confiscation, the appellants' good faith reliance on past practices and absence of a Trade Notice supported their position. The judgment referenced a Supreme Court decision, concluding that the confiscation was not valid as the appellants had acted in good faith. Consequently, the confiscation order was set aside, and the appellants were granted consequential benefits. Case-Laws Customs Fri, 31 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82357