https://www.taxtmi.com/caselaws?id=84970 Import of jumbo rolls of medical X-ray films without the required licence was treated as contrary to the Import Policy, and the final judicial finding that the goods had been imported without authority of law was binding. On that basis, confiscation and penalty were sustained. At the same time, the Tribunal considered that the letters of credit had been opened during the subsistence of interim protection and noted the medical character of the goods, which justified moderation of the monetary consequences. The redemption fine and penalty were therefore reduced, while the finding of illegal import and confiscation remained undisturbed. en-us Tue, 20 Apr 1993 00:00:00 +0530 Mon, 01 Aug 2011 18:05:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84970 Import of jumbo rolls of medical X-ray films without the required licence was treated as contrary to the Import Policy, and the final judicial finding that the goods had been imported without authority of law was binding. On that basis, confiscation and penalty were sustained. At the same time, the Tribunal considered that the letters of credit had been opened during the subsistence of interim protection and noted the medical character of the goods, which justified moderation of the monetary consequences. The redemption fine and penalty were therefore reduced, while the finding of illegal import and confiscation remained undisturbed. Case-Laws Customs Tue, 20 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84970