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    <title>1998 (4) TMI 365 - CEGAT, MUMBAI</title>
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    <description>Confiscation of imported camera parts was held unwarranted where a policy change moved the goods out of Open General Licence before arrival, but the importer had opened the letter of credit earlier and could not, despite due diligence, reasonably have known of the notification at that time. The Tribunal treated the gazetted amendment as not sufficiently ascertainable to the importer on the relevant date and therefore rejected confiscation and redemption fine on that basis, with consequential relief following.</description>
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      <link>https://www.taxtmi.com/caselaws?id=92888</link>
      <description>Confiscation of imported camera parts was held unwarranted where a policy change moved the goods out of Open General Licence before arrival, but the importer had opened the letter of credit earlier and could not, despite due diligence, reasonably have known of the notification at that time. The Tribunal treated the gazetted amendment as not sufficiently ascertainable to the importer on the relevant date and therefore rejected confiscation and redemption fine on that basis, with consequential relief following.</description>
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