https://www.taxtmi.com/caselaws?id=119991 Copper scrap imported for jobbing under Notification No. 32/97, where the goods were restricted but not prohibited under the import policy, did not require a separate import licence, certificate or permission. The relevant policy and notification permitted such duty-free import for job work and re-export in accordance with the prescribed conditions, so confiscation under Section 111(d) of the Customs Act could not be sustained on that basis. The confiscation under Section 111(m) was not disputed, and the question of fine and penalty was therefore sent back for fresh determination on remand. en-us Fri, 15 Sep 2006 00:00:00 +0530 Mon, 16 Jul 2012 11:00:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119991 Copper scrap imported for jobbing under Notification No. 32/97, where the goods were restricted but not prohibited under the import policy, did not require a separate import licence, certificate or permission. The relevant policy and notification permitted such duty-free import for job work and re-export in accordance with the prescribed conditions, so confiscation under Section 111(d) of the Customs Act could not be sustained on that basis. The confiscation under Section 111(m) was not disputed, and the question of fine and penalty was therefore sent back for fresh determination on remand. Case-Laws Customs Fri, 15 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119991