https://www.taxtmi.com/caselaws?id=248607 Imported goods identified as GPS trans-receivers were treated as falling within the restricted category under the EXIM Policy, so import without the required licence was held unauthorised. The challenge based on a fresh technical objection was not entertained because it had not been raised before the lower authorities. Since the goods were imported in contravention of the licensing regime, they were liable to confiscation and, under the Customs Act definition, treated as smuggled goods. The reduced redemption fine and penalty were maintained, and no interference was found warranted. en-us Fri, 14 Mar 2014 00:00:00 +0530 Thu, 06 Aug 2015 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248607 Imported goods identified as GPS trans-receivers were treated as falling within the restricted category under the EXIM Policy, so import without the required licence was held unauthorised. The challenge based on a fresh technical objection was not entertained because it had not been raised before the lower authorities. Since the goods were imported in contravention of the licensing regime, they were liable to confiscation and, under the Customs Act definition, treated as smuggled goods. The reduced redemption fine and penalty were maintained, and no interference was found warranted. Case-Laws Customs Fri, 14 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248607