https://www.taxtmi.com/caselaws?id=167085 Imported steel bars were treated as canalised goods under the 1982-83 Import Trade Control Policy because steel containing 12% or more chromium fell within the description of stainless or heat-resisting steel, so import through the canalising agency was required. However, although the import technically breached the policy, confiscation and a substantial fine were held disproportionate where the goods were for manufacture of engine valves, the importers were actual users, and prior Customs practice had permitted similar imports. Penal action was therefore set aside and a warning was considered the more appropriate response. en-us Fri, 27 Apr 1984 00:00:00 +0530 Fri, 05 Dec 2014 14:14:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167085 Imported steel bars were treated as canalised goods under the 1982-83 Import Trade Control Policy because steel containing 12% or more chromium fell within the description of stainless or heat-resisting steel, so import through the canalising agency was required. However, although the import technically breached the policy, confiscation and a substantial fine were held disproportionate where the goods were for manufacture of engine valves, the importers were actual users, and prior Customs practice had permitted similar imports. Penal action was therefore set aside and a warning was considered the more appropriate response. Case-Laws Customs Fri, 27 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167085