https://www.taxtmi.com/caselaws?id=83550 A selective import restriction confining otherwise permitted goods to specified ports was held invalid because the statutory power under the Import and Export (Control) Act, 1947 is directed to the goods, not to the choice of port. The Tribunal followed the Calcutta High Court and noted that a restriction must operate generally, cannot validly single out Bombay and Delhi ICD while excluding other ports, and lacked rational basis. It also stated that the impugned public notice and order had been held ultra vires, and that the conditions for Open General Licence imports could not be extended to Additional Licence imports on the department's reasoning. Confiscation and penalty based on the restriction could not be sustained. en-us Thu, 18 Aug 1994 00:00:00 +0530 Thu, 14 Jul 2011 11:32:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83550 A selective import restriction confining otherwise permitted goods to specified ports was held invalid because the statutory power under the Import and Export (Control) Act, 1947 is directed to the goods, not to the choice of port. The Tribunal followed the Calcutta High Court and noted that a restriction must operate generally, cannot validly single out Bombay and Delhi ICD while excluding other ports, and lacked rational basis. It also stated that the impugned public notice and order had been held ultra vires, and that the conditions for Open General Licence imports could not be extended to Additional Licence imports on the department's reasoning. Confiscation and penalty based on the restriction could not be sustained. Case-Laws Customs Thu, 18 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83550