https://www.taxtmi.com/caselaws?id=118270 The Tribunal upheld the confiscation of imported goods and imposition of penalty under the Customs Act. The appellant failed to comply with the actual user condition for importing restricted goods, violating the EXIM policy. The dispute over the goods being ship stores exempt from licensing rules was deemed irrelevant as the appellant did not meet the essential requirement of being an actual user. Compliance with licensing conditions and adherence to EXIM policy provisions are crucial to avoid confiscation and penalties under the Customs Act. en-us Wed, 31 May 2006 00:00:00 +0530 Fri, 29 Jun 2012 16:05:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118270 The Tribunal upheld the confiscation of imported goods and imposition of penalty under the Customs Act. The appellant failed to comply with the actual user condition for importing restricted goods, violating the EXIM policy. The dispute over the goods being ship stores exempt from licensing rules was deemed irrelevant as the appellant did not meet the essential requirement of being an actual user. Compliance with licensing conditions and adherence to EXIM policy provisions are crucial to avoid confiscation and penalties under the Customs Act. Case-Laws Customs Wed, 31 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118270