https://www.taxtmi.com/caselaws?id=83217 Imported nutmegs and mace were treated as consumer goods requiring a licence, but the record showed a contemporaneous clarification from the licensing machinery that they were freely importable under the relevant policy. Because the importers acted in good faith on that clarification and the prevailing trade understanding, a later administrative view treating the goods as restricted did not justify confiscation or a heavy redemption fine. The confiscatory consequence had to be assessed against the bona fide conduct of the importers and the surrounding administrative confusion. The confiscation and redemption fine were therefore set aside, with consequential relief. en-us Thu, 07 Apr 1994 00:00:00 +0530 Mon, 11 Jul 2011 18:27:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83217 Imported nutmegs and mace were treated as consumer goods requiring a licence, but the record showed a contemporaneous clarification from the licensing machinery that they were freely importable under the relevant policy. Because the importers acted in good faith on that clarification and the prevailing trade understanding, a later administrative view treating the goods as restricted did not justify confiscation or a heavy redemption fine. The confiscatory consequence had to be assessed against the bona fide conduct of the importers and the surrounding administrative confusion. The confiscation and redemption fine were therefore set aside, with consequential relief. Case-Laws Customs Thu, 07 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83217