https://www.taxtmi.com/caselaws?id=215609 The proviso to Notification No. 48/2000-Cus. allowing import through a route other than the notified route was treated as mandatory and capable of being exercised only before import; it could not be used for post facto regularisation after the goods had entered India. The DFRC scheme required adherence to the notified route to preserve customs scrutiny and prevent misuse. Goods imported through a non-notified route were nevertheless not prohibited goods, so confiscation and duty were sustained for non-compliance with the route condition, but penalty was found unnecessary and was set aside. en-us Wed, 18 Jan 2012 00:00:00 +0530 Sat, 10 Aug 2013 13:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215609 The proviso to Notification No. 48/2000-Cus. allowing import through a route other than the notified route was treated as mandatory and capable of being exercised only before import; it could not be used for post facto regularisation after the goods had entered India. The DFRC scheme required adherence to the notified route to preserve customs scrutiny and prevent misuse. Goods imported through a non-notified route were nevertheless not prohibited goods, so confiscation and duty were sustained for non-compliance with the route condition, but penalty was found unnecessary and was set aside. Case-Laws Customs Wed, 18 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215609