https://www.taxtmi.com/caselaws?id=34238 Import restrictions were tested at the point when import was completed on entry of the goods into India's territorial waters, not at the later stage of bill of entry or clearance. Because the importer had no required licence at shipment, at import, or before clearance, confiscation under section 111(d) of the Customs Act was upheld. The later withdrawal of the licensing requirement did not erase the existing liability, as the saving provision preserved liabilities and proceedings notwithstanding amendment or rescission of the relevant notification. The Tribunal, however, found the original redemption fine and penalty excessive and reduced both. en-us Thu, 16 Oct 2008 00:00:00 +0530 Wed, 29 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34238 Import restrictions were tested at the point when import was completed on entry of the goods into India's territorial waters, not at the later stage of bill of entry or clearance. Because the importer had no required licence at shipment, at import, or before clearance, confiscation under section 111(d) of the Customs Act was upheld. The later withdrawal of the licensing requirement did not erase the existing liability, as the saving provision preserved liabilities and proceedings notwithstanding amendment or rescission of the relevant notification. The Tribunal, however, found the original redemption fine and penalty excessive and reduced both. Case-Laws Customs Thu, 16 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34238