https://www.taxtmi.com/caselaws?id=94003 Temporary import of durable empty tank containers for re-export was covered by Customs Notification No. 104/94-Cus. Customs retained control to ensure re-export within the stipulated period, and the Tribunal accepted that the container had been repeatedly imported and exported under the same policy. On that basis, the container was not treated as a prohibited import and confiscation was held unsustainable. The appeal succeeded with consequential relief. en-us Thu, 17 Aug 2000 00:00:00 +0530 Fri, 18 Nov 2011 13:17:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94003 Temporary import of durable empty tank containers for re-export was covered by Customs Notification No. 104/94-Cus. Customs retained control to ensure re-export within the stipulated period, and the Tribunal accepted that the container had been repeatedly imported and exported under the same policy. On that basis, the container was not treated as a prohibited import and confiscation was held unsustainable. The appeal succeeded with consequential relief. Case-Laws Customs Thu, 17 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94003