https://www.taxtmi.com/caselaws?id=116048 Bituminous waterproofing membrane imported in roll form was classified under Customs Tariff Heading 6807.10 as articles of asphalt and similar materials in rolls. Because that classification made the import restricted under the relevant ITC(HS) entry and no Special Import Licence was produced, the goods were liable to confiscation and penalty under Section 111(d) of the Customs Act, 1962. The appellate order was reversed, the original confiscation and penalty were restored, and the Revenue's appeal was allowed. en-us Fri, 01 Jul 2005 00:00:00 +0530 Wed, 06 Jun 2012 17:36:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116048 Bituminous waterproofing membrane imported in roll form was classified under Customs Tariff Heading 6807.10 as articles of asphalt and similar materials in rolls. Because that classification made the import restricted under the relevant ITC(HS) entry and no Special Import Licence was produced, the goods were liable to confiscation and penalty under Section 111(d) of the Customs Act, 1962. The appellate order was reversed, the original confiscation and penalty were restored, and the Revenue's appeal was allowed. Case-Laws Customs Fri, 01 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116048