https://www.taxtmi.com/caselaws?id=109826 Bullet proof jackets may be treated as prohibited imports where they fall within the scope of arms under the Arms Act, 1959, even though the import policy permits life-saving equipment under the relevant classification. On the facts, the importer failed to prove that the goods were meant for the Maharashtra Police, so absolute confiscation was sustained. The penalty was, however, waived because the dispute involved a genuine conflict between import policy and customs prohibition and turned mainly on classification and importability rather than clear culpable conduct. en-us Tue, 01 Apr 2003 00:00:00 +0530 Thu, 12 Apr 2012 11:43:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109826 Bullet proof jackets may be treated as prohibited imports where they fall within the scope of arms under the Arms Act, 1959, even though the import policy permits life-saving equipment under the relevant classification. On the facts, the importer failed to prove that the goods were meant for the Maharashtra Police, so absolute confiscation was sustained. The penalty was, however, waived because the dispute involved a genuine conflict between import policy and customs prohibition and turned mainly on classification and importability rather than clear culpable conduct. Case-Laws Customs Tue, 01 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109826