https://www.taxtmi.com/caselaws?id=388527 Imported T-shirts were held to fall within the unit's approved SEZ activity because the letter of permission, read with the project report, contemplated import of similar garments for reconditioning, cleaning, pressing, repair and re-export. The inaccurate description in the Bill of Entry as old and used clothing rags did not alter the substantive permission, so the goods were entitled to clearance to the SEZ at nil duty. As the import was covered by the approved activity, confiscation under Sections 111(d) and 111(m) of the Customs Act, 1962 could not be sustained, and the redemption fine and penalties also failed for want of an independent basis. en-us Fri, 15 Nov 2019 00:00:00 +0530 Thu, 05 Nov 2020 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388527 Imported T-shirts were held to fall within the unit's approved SEZ activity because the letter of permission, read with the project report, contemplated import of similar garments for reconditioning, cleaning, pressing, repair and re-export. The inaccurate description in the Bill of Entry as old and used clothing rags did not alter the substantive permission, so the goods were entitled to clearance to the SEZ at nil duty. As the import was covered by the approved activity, confiscation under Sections 111(d) and 111(m) of the Customs Act, 1962 could not be sustained, and the redemption fine and penalties also failed for want of an independent basis. Case-Laws Customs Fri, 15 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388527