https://www.taxtmi.com/caselaws?id=363992 Import of regulated insecticides in breach of mandatory registration, source, and port conditions justified confiscation under the Customs Act, as the importer's registration had expired, the goods were sourced from China contrary to the prescribed source restriction, and entry was made through a non-notified port. The contention that these restrictions applied only to domestic-use imports was rejected on the facts. Penalty for improper importation, however, had to remain within the statutory ceiling linked to the value of the goods or the prescribed minimum, whichever was greater, so the excessive penalty was reduced to the permissible limit. en-us Fri, 20 Jul 2018 00:00:00 +0530 Thu, 21 Feb 2019 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363992 Import of regulated insecticides in breach of mandatory registration, source, and port conditions justified confiscation under the Customs Act, as the importer's registration had expired, the goods were sourced from China contrary to the prescribed source restriction, and entry was made through a non-notified port. The contention that these restrictions applied only to domestic-use imports was rejected on the facts. Penalty for improper importation, however, had to remain within the statutory ceiling linked to the value of the goods or the prescribed minimum, whichever was greater, so the excessive penalty was reduced to the permissible limit. Case-Laws Customs Fri, 20 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363992