https://www.taxtmi.com/caselaws?id=93980 Imported fabrics were treated as lining material under clause 4.1 of Appendix 17 of the Import Policy 1983-84 because the record did not show that they were excluded by the policy or incapable of such use. Their possible use as shirting material did not, by itself, defeat their technical or commercial description as lining material. As the goods were not shown to fall outside the permitted entry, confiscation under section 111(d) of the Customs Act, 1962 was not justified and was set aside. Once confiscation failed, the penalty could not stand, and it was also unsustainable because the sole proprietor had died before the order was passed. en-us Thu, 10 Aug 2000 00:00:00 +0530 Fri, 18 Nov 2011 12:02:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93980 Imported fabrics were treated as lining material under clause 4.1 of Appendix 17 of the Import Policy 1983-84 because the record did not show that they were excluded by the policy or incapable of such use. Their possible use as shirting material did not, by itself, defeat their technical or commercial description as lining material. As the goods were not shown to fall outside the permitted entry, confiscation under section 111(d) of the Customs Act, 1962 was not justified and was set aside. Once confiscation failed, the penalty could not stand, and it was also unsustainable because the sole proprietor had died before the order was passed. Case-Laws Customs Thu, 10 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93980