https://www.taxtmi.com/caselaws?id=340199 BIS registration in force on the dates of import governed liability, and the later deletion of the relevant item was not treated as retrospectively clarificatory. On that basis, confiscation of the imported goods was upheld. However, because the importer had tried to obtain registration well before the imports and the surrounding facts did not justify a severe monetary consequence, the redemption fine and penalty were substantially reduced. The matter therefore succeeded only to the limited extent of relief on the quantum of fine and penalty, while the import-control breach itself remained undisturbed. en-us Fri, 10 Feb 2017 00:00:00 +0530 Fri, 10 Nov 2017 16:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340199 BIS registration in force on the dates of import governed liability, and the later deletion of the relevant item was not treated as retrospectively clarificatory. On that basis, confiscation of the imported goods was upheld. However, because the importer had tried to obtain registration well before the imports and the surrounding facts did not justify a severe monetary consequence, the redemption fine and penalty were substantially reduced. The matter therefore succeeded only to the limited extent of relief on the quantum of fine and penalty, while the import-control breach itself remained undisturbed. Case-Laws Customs Fri, 10 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340199