https://www.taxtmi.com/caselaws?id=45150 Certiorari against a customs confiscation order failed where no error of law apparent on the face of the record was shown. The prior clarification for an earlier consignment could not apply absent proof that the present goods were the same as, or similar to, the earlier samples. The customs authority's finding that the goods were auto-bulbs was not shown to be plainly erroneous, and the alternative reasoning that the licence restriction limited import to 15% of face value also disclosed no apparent legal error. A belated natural justice objection was not entertained because it had not been raised earlier. en-us Fri, 27 Feb 1970 00:00:00 +0530 Sat, 09 Aug 2014 09:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45150 Certiorari against a customs confiscation order failed where no error of law apparent on the face of the record was shown. The prior clarification for an earlier consignment could not apply absent proof that the present goods were the same as, or similar to, the earlier samples. The customs authority's finding that the goods were auto-bulbs was not shown to be plainly erroneous, and the alternative reasoning that the licence restriction limited import to 15% of face value also disclosed no apparent legal error. A belated natural justice objection was not entertained because it had not been raised earlier. Case-Laws Customs Fri, 27 Feb 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45150