https://www.taxtmi.com/caselaws?id=94737 Import restrictions carrying penal consequences must be strictly construed, and customs authorities cannot extend a ban beyond the clear language of the control entry and its accompanying index. Black insulating tapes were treated separately from adhesive tapes in the applicable classification scheme, so they did not fall within the import ban. An order that disregarded the controlling index and failed to follow the earlier High Court ruling on the same classification issue was arbitrary and perverse, warranting interference in writ jurisdiction. The customs confiscation order was therefore quashed, and the writ petition succeeded with costs. en-us Thu, 26 Sep 1963 00:00:00 +0530 Sat, 03 Dec 2011 13:59:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94737 Import restrictions carrying penal consequences must be strictly construed, and customs authorities cannot extend a ban beyond the clear language of the control entry and its accompanying index. Black insulating tapes were treated separately from adhesive tapes in the applicable classification scheme, so they did not fall within the import ban. An order that disregarded the controlling index and failed to follow the earlier High Court ruling on the same classification issue was arbitrary and perverse, warranting interference in writ jurisdiction. The customs confiscation order was therefore quashed, and the writ petition succeeded with costs. Case-Laws Customs Thu, 26 Sep 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94737