https://www.taxtmi.com/caselaws?id=104312 Import under Open General Licence remained lawful despite a later public notice canalising beef tallow, because the right to import under the licence was treated as a statutory right and the notice had no overriding statutory force under the Imports and Exports (Control) Act, 1947. Following the Tribunal's earlier view on the same commodity, and noting that view had already been upheld by the Supreme Court, the import was held permissible. Once the import was lawful, confiscation under the Customs Act, together with the redemption fine and personal penalty, could not be sustained and were set aside as unsustainable. en-us Mon, 18 Feb 2002 00:00:00 +0530 Tue, 28 Feb 2012 16:30:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104312 Import under Open General Licence remained lawful despite a later public notice canalising beef tallow, because the right to import under the licence was treated as a statutory right and the notice had no overriding statutory force under the Imports and Exports (Control) Act, 1947. Following the Tribunal's earlier view on the same commodity, and noting that view had already been upheld by the Supreme Court, the import was held permissible. Once the import was lawful, confiscation under the Customs Act, together with the redemption fine and personal penalty, could not be sustained and were set aside as unsustainable. Case-Laws Customs Mon, 18 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104312