https://www.taxtmi.com/caselaws?id=90087 A clarification under the Import-Export Policy was not binding because it was issued by the Deputy Director General of Foreign Trade, whereas the policy made the Director General of Foreign Trade the final interpretative authority. The classification question whether staple pins were consumer goods within the restricted or negative list had not been properly examined by the first appellate authority, and the prior tribunal order was only on a stay application and did not finally decide the issue. As confiscation under Section 111 depended on the applicable import restriction regime and the correct classification, the matter required fresh determination and was remanded. en-us Tue, 05 May 1998 00:00:00 +0530 Mon, 03 Oct 2011 12:54:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90087 A clarification under the Import-Export Policy was not binding because it was issued by the Deputy Director General of Foreign Trade, whereas the policy made the Director General of Foreign Trade the final interpretative authority. The classification question whether staple pins were consumer goods within the restricted or negative list had not been properly examined by the first appellate authority, and the prior tribunal order was only on a stay application and did not finally decide the issue. As confiscation under Section 111 depended on the applicable import restriction regime and the correct classification, the matter required fresh determination and was remanded. Case-Laws Customs Tue, 05 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90087