https://www.taxtmi.com/caselaws?id=252199 Restricted goods imported into a customs bonded warehouse solely for re-export were treated as outside the registration regime under the Insecticides Act, 1968, because the import was not for home consumption. Read with the Foreign Trade Policy 2009-14, the statutory scheme was held not to apply to such bonded imports, and the supporting customs-bond position and DGFT clarification were relied on. On that basis, confiscation, redemption fine and penalty were set aside, and the importer obtained consequential relief. en-us Mon, 18 Aug 2014 00:00:00 +0530 Thu, 15 Jan 2015 16:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252199 Restricted goods imported into a customs bonded warehouse solely for re-export were treated as outside the registration regime under the Insecticides Act, 1968, because the import was not for home consumption. Read with the Foreign Trade Policy 2009-14, the statutory scheme was held not to apply to such bonded imports, and the supporting customs-bond position and DGFT clarification were relied on. On that basis, confiscation, redemption fine and penalty were set aside, and the importer obtained consequential relief. Case-Laws Customs Mon, 18 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252199