https://www.taxtmi.com/caselaws?id=94858 Import confiscation based on a circular-driven prohibition was not sustained because the challenge to the circular was rejected on the material before the Tribunal. A later import licence, endorsed as valid for goods already imported, was treated as potentially covering the goods, so the Commissioner was required to verify the original customs copy of the licence and determine whether the import was in fact authorised. The confiscation order was therefore set aside for fresh examination, and any clearance or redemption-fine relief was made dependent on that verification. en-us Tue, 11 Apr 2000 00:00:00 +0530 Mon, 05 Dec 2011 13:43:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94858 Import confiscation based on a circular-driven prohibition was not sustained because the challenge to the circular was rejected on the material before the Tribunal. A later import licence, endorsed as valid for goods already imported, was treated as potentially covering the goods, so the Commissioner was required to verify the original customs copy of the licence and determine whether the import was in fact authorised. The confiscation order was therefore set aside for fresh examination, and any clearance or redemption-fine relief was made dependent on that verification. Case-Laws Customs Tue, 11 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94858