https://www.taxtmi.com/caselaws?id=325849 Import confiscation under section 11 of the Customs Act, 1962 could not be sustained where the authorities failed to establish that the alleged prohibition under the old trademark-related notification continued to apply under the prevailing legal regime. The record showed no examination of whether the earlier prohibition tied to section 117 of the Trade and Merchandise Marks Act, 1958 remained operative after the Trade Marks Act, 1999, nor whether the importer satisfied any exclusionary clause or substantive compliance requirement. Because the foundational enforceability of the prohibition and the importer's non-compliance were not properly assessed, confiscation and penalty were set aside. en-us Thu, 10 Sep 2015 00:00:00 +0530 Fri, 04 Nov 2016 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325849 Import confiscation under section 11 of the Customs Act, 1962 could not be sustained where the authorities failed to establish that the alleged prohibition under the old trademark-related notification continued to apply under the prevailing legal regime. The record showed no examination of whether the earlier prohibition tied to section 117 of the Trade and Merchandise Marks Act, 1958 remained operative after the Trade Marks Act, 1999, nor whether the importer satisfied any exclusionary clause or substantive compliance requirement. Because the foundational enforceability of the prohibition and the importer's non-compliance were not properly assessed, confiscation and penalty were set aside. Case-Laws Customs Thu, 10 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325849