https://www.taxtmi.com/caselaws?id=43456 After the import policy amendment canalised industrial coconut oil, private import under Open General Licence was no longer permissible, so the import was treated as unlawful and confiscation with an option of redemption fine was upheld. On the quantum of fine, the authorities had to follow parity with an identical comparable case; the distinction drawn on the importer's status as an established export house was not rationally justified. The redemption fine was therefore required to be reduced on a non-discriminatory basis, with refund of any excess already paid. en-us Fri, 29 Nov 1991 00:00:00 +0530 Fri, 18 Jul 2014 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43456 After the import policy amendment canalised industrial coconut oil, private import under Open General Licence was no longer permissible, so the import was treated as unlawful and confiscation with an option of redemption fine was upheld. On the quantum of fine, the authorities had to follow parity with an identical comparable case; the distinction drawn on the importer's status as an established export house was not rationally justified. The redemption fine was therefore required to be reduced on a non-discriminatory basis, with refund of any excess already paid. Case-Laws Customs Fri, 29 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43456