https://www.taxtmi.com/caselaws?id=121682 A DGFT notification requiring prior intimation for hazardous chemicals was held not, by itself, to attract the deeming fiction under Section 3(3) of the Foreign Trade (Development and Regulation) Act, 1992 so as to support confiscation under Section 111(d) of the Customs Act, 1962. The Tribunal noted that the goods had already been permitted to be imported and warehoused by Customs, and that non-compliance arose from lack of awareness rather than deliberate violation. On those facts, the lapse was treated as procedural, so confiscation and penalty were held unsustainable and the impugned order was set aside. en-us Tue, 17 Apr 2007 00:00:00 +0530 Wed, 01 Aug 2012 14:27:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121682 A DGFT notification requiring prior intimation for hazardous chemicals was held not, by itself, to attract the deeming fiction under Section 3(3) of the Foreign Trade (Development and Regulation) Act, 1992 so as to support confiscation under Section 111(d) of the Customs Act, 1962. The Tribunal noted that the goods had already been permitted to be imported and warehoused by Customs, and that non-compliance arose from lack of awareness rather than deliberate violation. On those facts, the lapse was treated as procedural, so confiscation and penalty were held unsustainable and the impugned order was set aside. Case-Laws Customs Tue, 17 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121682