https://www.taxtmi.com/caselaws?id=402526 Skimmed milk powder imported under DFIA was treated as freely importable and not prohibited under the Customs Act, the Foreign Trade Policy, or any other law. Non-production of a BIS certificate was held to be, at most, a breach of a certification condition and not enough to convert the goods into prohibited goods under Section 2(33) of the Customs Act, 1962. Because the import had also been tested and cleared under the domestic food safety regime, absolute confiscation and the consequential penalty were unsustainable; redemption, rather than complete confiscation, was the maximum consequence indicated on these facts. en-us Wed, 09 Dec 2020 00:00:00 +0530 Tue, 05 Jan 2021 10:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402526 Skimmed milk powder imported under DFIA was treated as freely importable and not prohibited under the Customs Act, the Foreign Trade Policy, or any other law. Non-production of a BIS certificate was held to be, at most, a breach of a certification condition and not enough to convert the goods into prohibited goods under Section 2(33) of the Customs Act, 1962. Because the import had also been tested and cleared under the domestic food safety regime, absolute confiscation and the consequential penalty were unsustainable; redemption, rather than complete confiscation, was the maximum consequence indicated on these facts. Case-Laws Customs Wed, 09 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402526