https://www.taxtmi.com/caselaws?id=240253 Import of unshredded heavy melting scrap through a non-designated port violated the import policy and the customs circular limiting clearance to designated ports, so the goods were liable to confiscation under the Foreign Trade Policy read with section 11 of the Customs Act and section 111(d). The restriction was treated as security-based, aimed at preventing hazardous material from entering through unshredded scrap consignments, and confiscability was upheld. However, the redemption fine and penalty were found harsh and disproportionate in light of the nature of the lapse, the goods' value, and comparable cases, so the monetary sanctions were reduced, granting partial relief to the importer. en-us Tue, 25 Jun 2013 00:00:00 +0530 Tue, 31 Dec 2013 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240253 Import of unshredded heavy melting scrap through a non-designated port violated the import policy and the customs circular limiting clearance to designated ports, so the goods were liable to confiscation under the Foreign Trade Policy read with section 11 of the Customs Act and section 111(d). The restriction was treated as security-based, aimed at preventing hazardous material from entering through unshredded scrap consignments, and confiscability was upheld. However, the redemption fine and penalty were found harsh and disproportionate in light of the nature of the lapse, the goods' value, and comparable cases, so the monetary sanctions were reduced, granting partial relief to the importer. Case-Laws Customs Tue, 25 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240253