https://www.taxtmi.com/caselaws?id=99525 Where imported machines were lawfully brought in, confiscation could not be sustained under Section 111(d) of the Customs Act on the basis of a later breach of exemption notification or import policy conditions. That clause applies only where the import itself is unlawful, while a post-import breach, if established, may attract the provision dealing with subsequent contravention. The confiscation order was therefore set aside because it proceeded under the wrong statutory clause. en-us Mon, 30 Apr 2001 00:00:00 +0530 Fri, 27 Jan 2012 16:33:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99525 Where imported machines were lawfully brought in, confiscation could not be sustained under Section 111(d) of the Customs Act on the basis of a later breach of exemption notification or import policy conditions. That clause applies only where the import itself is unlawful, while a post-import breach, if established, may attract the provision dealing with subsequent contravention. The confiscation order was therefore set aside because it proceeded under the wrong statutory clause. Case-Laws Customs Mon, 30 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99525