https://www.taxtmi.com/caselaws?id=125191 Import of unshredded steel scrap through a non-designated customs station, in breach of policy conditions and the applicable circular issued on security grounds, was treated as a substantive violation and confiscation of the goods was upheld. The restriction required clearance of unshredded metal scrap only through designated ports, so the breach was not regarded as merely technical. The importer's prior non-compliance was noted, but the penalty was considered excessive on the facts and was reduced. The legal effect was that confiscation remained sustained while the penal consequence was moderated. en-us Mon, 15 Sep 2008 00:00:00 +0530 Sat, 20 Oct 2012 14:07:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125191 Import of unshredded steel scrap through a non-designated customs station, in breach of policy conditions and the applicable circular issued on security grounds, was treated as a substantive violation and confiscation of the goods was upheld. The restriction required clearance of unshredded metal scrap only through designated ports, so the breach was not regarded as merely technical. The importer's prior non-compliance was noted, but the penalty was considered excessive on the facts and was reduced. The legal effect was that confiscation remained sustained while the penal consequence was moderated. Case-Laws Customs Mon, 15 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125191