https://www.taxtmi.com/caselaws?id=104798 Freon-503 refrigerant was found not to fall within the prohibited or restricted category under Para 156(c)(6) of the Import Policy because it was shown, on technical material from the Ministry of Environment and Forests, Ozone Cell, and IIT Delhi, not to be an HCFC or otherwise covered by the relevant prohibition. As a result, the import was not subject to the licence-based restriction relied on by the revenue, and the confiscation, fine, and penalty were unsustainable. The appeal succeeded, with the goods held clearable without the invoked import restriction. en-us Mon, 18 Mar 2002 00:00:00 +0530 Thu, 01 Mar 2012 12:51:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104798 Freon-503 refrigerant was found not to fall within the prohibited or restricted category under Para 156(c)(6) of the Import Policy because it was shown, on technical material from the Ministry of Environment and Forests, Ozone Cell, and IIT Delhi, not to be an HCFC or otherwise covered by the relevant prohibition. As a result, the import was not subject to the licence-based restriction relied on by the revenue, and the confiscation, fine, and penalty were unsustainable. The appeal succeeded, with the goods held clearable without the invoked import restriction. Case-Laws Customs Mon, 18 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104798