https://www.taxtmi.com/caselaws?id=88601 Import of 5 kg packing of natural essential oil used for large-scale manufacture of perfumery goods was treated as a bulk purchase in the commercial sense, even though "bulk" was not defined in the Import Trade Control policy. A definition from another tariff context could not be mechanically applied. Because the importer was an actual user, the licence requirement did not apply. On that basis, confiscation and penalty under customs law had no surviving foundation, and the Revenue's challenge was rejected. en-us Mon, 23 Mar 1998 00:00:00 +0530 Mon, 19 Sep 2011 18:25:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88601 Import of 5 kg packing of natural essential oil used for large-scale manufacture of perfumery goods was treated as a bulk purchase in the commercial sense, even though "bulk" was not defined in the Import Trade Control policy. A definition from another tariff context could not be mechanically applied. Because the importer was an actual user, the licence requirement did not apply. On that basis, confiscation and penalty under customs law had no surviving foundation, and the Revenue's challenge was rejected. Case-Laws Customs Mon, 23 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88601