https://www.taxtmi.com/caselaws?id=32569 The High Court affirmed the decision that the Applicant's imports were unauthorized under Section 111(d) of the Customs Act due to a change in policy banning the goods, which was in force when the goods arrived in India. Despite the imports being made before the policy change, the Court emphasized the significance of compliance with the law at the time of importation, leading to the confiscation of the goods and imposition of penalties. The Court rejected arguments for the retrospective application of the policy provisions and favored interpreting the policy based on the law in force at the time of importation. en-us Mon, 29 Sep 2008 00:00:00 +0530 Sat, 14 Mar 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32569 The High Court affirmed the decision that the Applicant's imports were unauthorized under Section 111(d) of the Customs Act due to a change in policy banning the goods, which was in force when the goods arrived in India. Despite the imports being made before the policy change, the Court emphasized the significance of compliance with the law at the time of importation, leading to the confiscation of the goods and imposition of penalties. The Court rejected arguments for the retrospective application of the policy provisions and favored interpreting the policy based on the law in force at the time of importation. Case-Laws Customs Mon, 29 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32569