https://www.taxtmi.com/caselaws?id=166013 Staple pins were treated as falling within the absolute banned import list, and the attempted distinction between stationery and industrial use was rejected because the policy did not grant any specific permission for such goods. A clarificatory circular and an asserted customs practice could not override the clear prohibition, especially where the alleged practice rested on a single clearance. An alternative licence could not be used to regularise an import of goods that remained banned. On redemption fine, section 125(1) was read as requiring reference to the market price of goods of like kind and quality, so the challenge to excessiveness failed for want of contrary market evidence. en-us Thu, 20 Jan 1983 00:00:00 +0530 Fri, 22 Aug 2014 17:40:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166013 Staple pins were treated as falling within the absolute banned import list, and the attempted distinction between stationery and industrial use was rejected because the policy did not grant any specific permission for such goods. A clarificatory circular and an asserted customs practice could not override the clear prohibition, especially where the alleged practice rested on a single clearance. An alternative licence could not be used to regularise an import of goods that remained banned. On redemption fine, section 125(1) was read as requiring reference to the market price of goods of like kind and quality, so the challenge to excessiveness failed for want of contrary market evidence. Case-Laws Customs Thu, 20 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166013