https://www.taxtmi.com/caselaws?id=2216 Import of stainless steel scrap after a Public Notice restricting shredded metallic scrap was held liable to confiscation because compliance was assessed by reference to the shipment date, and non-shredded scrap fell within the prohibition. The Tribunal upheld confiscation under customs law. It also found the redemption fine excessive on the facts and reduced it. Penalty was deleted because there was no material showing deliberate defiance of law by the importer. The operative principle is that where the import restriction is in force on the shipment date, non-compliant goods are confiscable, but penalty requires proof of wilful violation and any redemption fine must be proportionate. en-us Mon, 19 Feb 2007 00:00:00 +0530 Tue, 15 Apr 2008 16:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2216 Import of stainless steel scrap after a Public Notice restricting shredded metallic scrap was held liable to confiscation because compliance was assessed by reference to the shipment date, and non-shredded scrap fell within the prohibition. The Tribunal upheld confiscation under customs law. It also found the redemption fine excessive on the facts and reduced it. Penalty was deleted because there was no material showing deliberate defiance of law by the importer. The operative principle is that where the import restriction is in force on the shipment date, non-compliant goods are confiscable, but penalty requires proof of wilful violation and any redemption fine must be proportionate. Case-Laws Customs Mon, 19 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2216