https://www.taxtmi.com/caselaws?id=122393 Imported base paper in jumbo rolls, brought in by an actual user as industrial raw material for manufacture of particle board, was treated as freely importable once the policy position under Heading 48.11 and the relevant notifications showed that the earlier restriction had been withdrawn. The analysis under the Foreign Trade (Development and Regulation) Act, 1992 and the Export and Import Policy 1997-2002 indicates that a specific import licence was not required in that setting, because the goods were not consumer goods but raw material for industrial use. On that basis, denial of clearance and the consequential redemption fine were not justified, and the impugned orders were set aside. en-us Wed, 06 Jun 2007 00:00:00 +0530 Mon, 13 Aug 2012 13:58:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122393 Imported base paper in jumbo rolls, brought in by an actual user as industrial raw material for manufacture of particle board, was treated as freely importable once the policy position under Heading 48.11 and the relevant notifications showed that the earlier restriction had been withdrawn. The analysis under the Foreign Trade (Development and Regulation) Act, 1992 and the Export and Import Policy 1997-2002 indicates that a specific import licence was not required in that setting, because the goods were not consumer goods but raw material for industrial use. On that basis, denial of clearance and the consequential redemption fine were not justified, and the impugned orders were set aside. Case-Laws Customs Wed, 06 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122393