https://www.taxtmi.com/caselaws?id=94796 Packing of lime oil and lemon oil in 2 kg and 5 kg containers was held not to amount to bulk packing for import under OGL without licence. The Tribunal rejected the view that actual-user status, three months' consumption, or limited shelf life by themselves established bulk packing. In the absence of a specific definition for essential oils, the EXIM Policy 1997-2002 definition of bulk packing for lubricating oils and grease was applied by comparison; on that basis, goods packed below 20 kg were not bulk packed and were therefore not freely importable. The Commissioner (Appeals) order was set aside and confiscation with redemption option and penalty was restored. en-us Wed, 22 Sep 1999 00:00:00 +0530 Sat, 03 Dec 2011 18:08:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94796 Packing of lime oil and lemon oil in 2 kg and 5 kg containers was held not to amount to bulk packing for import under OGL without licence. The Tribunal rejected the view that actual-user status, three months' consumption, or limited shelf life by themselves established bulk packing. In the absence of a specific definition for essential oils, the EXIM Policy 1997-2002 definition of bulk packing for lubricating oils and grease was applied by comparison; on that basis, goods packed below 20 kg were not bulk packed and were therefore not freely importable. The Commissioner (Appeals) order was set aside and confiscation with redemption option and penalty was restored. Case-Laws Customs Wed, 22 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94796