https://www.taxtmi.com/caselaws?id=257228 A clearance circular exempting cut fabric waste from import licence requirements applied only to trim cuttings or fabric trims in continuous length with a width limit and use for Chindi rugs. The imported goods were found to be small cut pieces and remnants, not in running length, and the width was not even declared, so the essential condition of the circular was not met. The denial of licence benefit and confiscation were therefore upheld. The Tribunal nevertheless treated the redemption fine and penalty as excessive on the facts and reduced both to lower amounts. en-us Wed, 13 Aug 2014 00:00:00 +0530 Tue, 12 May 2015 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257228 A clearance circular exempting cut fabric waste from import licence requirements applied only to trim cuttings or fabric trims in continuous length with a width limit and use for Chindi rugs. The imported goods were found to be small cut pieces and remnants, not in running length, and the width was not even declared, so the essential condition of the circular was not met. The denial of licence benefit and confiscation were therefore upheld. The Tribunal nevertheless treated the redemption fine and penalty as excessive on the facts and reduced both to lower amounts. Case-Laws Customs Wed, 13 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257228