https://www.taxtmi.com/caselaws?id=41027 The court ruled in favor of the petitioner company in a case concerning the importation of stainless steel drums under the Customs Act. It held that the use of stainless steel drums for importing palm oil was legitimate and not a means to import banned items. The court quashed the short levy and confiscation notices issued by the Customs authorities, stating that they unlawfully reviewed the clearance order under Section 47. The confiscated goods were ordered to be returned, and the petition was allowed with costs. The court emphasized that the disposal of permitted containers in the normal course of business was not prohibited by relevant laws. en-us Thu, 28 Aug 1980 00:00:00 +0530 Thu, 20 May 2010 11:34:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41027 The court ruled in favor of the petitioner company in a case concerning the importation of stainless steel drums under the Customs Act. It held that the use of stainless steel drums for importing palm oil was legitimate and not a means to import banned items. The court quashed the short levy and confiscation notices issued by the Customs authorities, stating that they unlawfully reviewed the clearance order under Section 47. The confiscated goods were ordered to be returned, and the petition was allowed with costs. The court emphasized that the disposal of permitted containers in the normal course of business was not prohibited by relevant laws. Case-Laws Customs Thu, 28 Aug 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41027