https://www.taxtmi.com/caselaws?id=362116 Imported stainless steel pipes were treated as restricted goods at the time of import and Bill of Entry filing, so confiscation was upheld. The restriction was later withdrawn, and importers who had not filed Bills of Entry during the restricted period were able to clear similar goods without licence. In that context, the importer was not at fault for the timing situation, but the disparity in treatment justified relief. Redemption fine and penalty were therefore reduced, while confiscation was not interfered with. en-us Fri, 25 May 2018 00:00:00 +0530 Thu, 05 Mar 2020 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362116 Imported stainless steel pipes were treated as restricted goods at the time of import and Bill of Entry filing, so confiscation was upheld. The restriction was later withdrawn, and importers who had not filed Bills of Entry during the restricted period were able to clear similar goods without licence. In that context, the importer was not at fault for the timing situation, but the disparity in treatment justified relief. Redemption fine and penalty were therefore reduced, while confiscation was not interfered with. Case-Laws Customs Fri, 25 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362116