https://www.taxtmi.com/caselaws?id=113725 Industrial tyres were not treated as freely importable merely because they were intended for forklift trucks or because similar goods were alleged to have been cleared earlier. The decisive question was whether the import policy permitted import without a licence, and the absence of proof of earlier clearance did not establish that no licence was required. A liberal construction of the policy was rejected on these facts, and the classification argument based on forklift use was not accepted as equating the goods with buses or lorries used for road transport. Confiscation, redemption fine and penalty were upheld. en-us Mon, 13 Oct 2003 00:00:00 +0530 Tue, 08 May 2012 10:50:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113725 Industrial tyres were not treated as freely importable merely because they were intended for forklift trucks or because similar goods were alleged to have been cleared earlier. The decisive question was whether the import policy permitted import without a licence, and the absence of proof of earlier clearance did not establish that no licence was required. A liberal construction of the policy was rejected on these facts, and the classification argument based on forklift use was not accepted as equating the goods with buses or lorries used for road transport. Confiscation, redemption fine and penalty were upheld. Case-Laws Customs Mon, 13 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113725