https://www.taxtmi.com/caselaws?id=92438 Importation of woollen and synthetic rags through Calcutta Port was found not liable to confiscation on the alleged port restriction because the restriction issue had already been decided against the revenue by the Calcutta High Court decision relied on before the Tribunal, and the import was therefore treated as permissible. The separate question whether registration with the Textile Commissioner was required was not determined, as the relevant policy provision and factual basis were absent from the impugned order and the matter was left for fresh adjudication by the lower authority. en-us Tue, 14 Sep 1999 00:00:00 +0530 Tue, 01 Nov 2011 16:11:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92438 Importation of woollen and synthetic rags through Calcutta Port was found not liable to confiscation on the alleged port restriction because the restriction issue had already been decided against the revenue by the Calcutta High Court decision relied on before the Tribunal, and the import was therefore treated as permissible. The separate question whether registration with the Textile Commissioner was required was not determined, as the relevant policy provision and factual basis were absent from the impugned order and the matter was left for fresh adjudication by the lower authority. Case-Laws Customs Tue, 14 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92438