https://www.taxtmi.com/caselaws?id=125800 Imported diesel generators classified as restricted goods may be cleared for home consumption where a subsequent specific import licence expressly covers the very goods that had arrived but remained uncleared. The Customs objection that the licence was issued after arrival did not sustain confiscation because the relevant policy allowed arrived but uncleared goods to be cleared against later authorisation, and no material showed non-compliance by the licensing authority. On that basis, the confiscation basis fell away, and the redemption fine and penalty were set aside, with clearance permitted on payment of appropriate customs duty. en-us Fri, 16 Jan 2009 00:00:00 +0530 Tue, 30 Oct 2012 13:23:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125800 Imported diesel generators classified as restricted goods may be cleared for home consumption where a subsequent specific import licence expressly covers the very goods that had arrived but remained uncleared. The Customs objection that the licence was issued after arrival did not sustain confiscation because the relevant policy allowed arrived but uncleared goods to be cleared against later authorisation, and no material showed non-compliance by the licensing authority. On that basis, the confiscation basis fell away, and the redemption fine and penalty were set aside, with clearance permitted on payment of appropriate customs duty. Case-Laws Customs Fri, 16 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125800