https://www.taxtmi.com/caselaws?id=89719 Import legality was determined by the law in force on the date of importation, and the revolver was treated as a prohibited import because it was brought in without the required import trade control licence or customs clearance permit. Confiscation under the customs law was therefore sustained. On release of the firearm against redemption fine, the matter required fresh consideration because that relief is discretionary and depends on relevant circumstances, including the margin of profit during the period and the appellant's claim of personal use with a possession licence. The adjudicating authority was directed to reconsider release on suitable redemption fine, subject to a valid licence and surety bond. en-us Thu, 27 Mar 1997 00:00:00 +0530 Thu, 29 Sep 2011 12:25:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89719 Import legality was determined by the law in force on the date of importation, and the revolver was treated as a prohibited import because it was brought in without the required import trade control licence or customs clearance permit. Confiscation under the customs law was therefore sustained. On release of the firearm against redemption fine, the matter required fresh consideration because that relief is discretionary and depends on relevant circumstances, including the margin of profit during the period and the appellant's claim of personal use with a possession licence. The adjudicating authority was directed to reconsider release on suitable redemption fine, subject to a valid licence and surety bond. Case-Laws Customs Thu, 27 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89719