https://www.taxtmi.com/caselaws?id=121835 Import of acetone was held not to warrant confiscation where Customs had already permitted and warehoused the goods, the relevant import notification was of recent origin, and compliance with Rule 18(2) of the Hazardous Chemicals Rules was shown, so no deliberate breach was established. A notification issued under Section 5 of the Foreign Trade (Development and Regulation) Act, 1992 could not be treated as an order under Section 3(2), and therefore Section 3(3) and the deeming prohibition under Section 111(d) of the Customs Act, 1962 were not attracted. Confiscation, redemption fine and penalty were set aside. en-us Tue, 10 Oct 2006 00:00:00 +0530 Mon, 06 Aug 2012 16:19:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121835 Import of acetone was held not to warrant confiscation where Customs had already permitted and warehoused the goods, the relevant import notification was of recent origin, and compliance with Rule 18(2) of the Hazardous Chemicals Rules was shown, so no deliberate breach was established. A notification issued under Section 5 of the Foreign Trade (Development and Regulation) Act, 1992 could not be treated as an order under Section 3(2), and therefore Section 3(3) and the deeming prohibition under Section 111(d) of the Customs Act, 1962 were not attracted. Confiscation, redemption fine and penalty were set aside. Case-Laws Customs Tue, 10 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121835