https://www.taxtmi.com/caselaws?id=109168 Confiscation, redemption fine and penalty cannot be sustained where the import prohibition relied on had been omitted before the adjudication order was passed. The action in this matter was based on Clause V of Notification No. 1/64-Cus., but that clause had already been deleted by Notification No. 61/2000-Cus. (N.T.) when the order was made. As the enabling prohibition was no longer in force on the relevant date, the adjudicatory consequences could not rest on the omitted provision and were set aside. en-us Mon, 22 Jul 2002 00:00:00 +0530 Fri, 06 Apr 2012 13:06:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109168 Confiscation, redemption fine and penalty cannot be sustained where the import prohibition relied on had been omitted before the adjudication order was passed. The action in this matter was based on Clause V of Notification No. 1/64-Cus., but that clause had already been deleted by Notification No. 61/2000-Cus. (N.T.) when the order was made. As the enabling prohibition was no longer in force on the relevant date, the adjudicatory consequences could not rest on the omitted provision and were set aside. Case-Laws Customs Mon, 22 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109168