https://www.taxtmi.com/caselaws?id=40973 Stainless steel sheets imported in 22 gauge fell outside the express gauge restriction in the import licence, so the import was unauthorised and the goods were liable to confiscation under the Customs Act. The licensing authority was competent to impose such gauge limits under the Import Control Order, 1955. The importer's stated end use did not affect the legality of confiscation, though it could be considered only in determining the quantum of redemption fine under Section 125. The confiscation order was therefore upheld and the challenge failed. en-us Tue, 28 Oct 1980 00:00:00 +0530 Wed, 19 May 2010 10:26:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40973 Stainless steel sheets imported in 22 gauge fell outside the express gauge restriction in the import licence, so the import was unauthorised and the goods were liable to confiscation under the Customs Act. The licensing authority was competent to impose such gauge limits under the Import Control Order, 1955. The importer's stated end use did not affect the legality of confiscation, though it could be considered only in determining the quantum of redemption fine under Section 125. The confiscation order was therefore upheld and the challenge failed. Case-Laws Customs Tue, 28 Oct 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40973