https://www.taxtmi.com/caselaws?id=45152 A later public notice introducing a "prime quality" requirement could not be applied retrospectively to imports made under licences issued earlier; the goods had to be judged by the licence terms actually in force, including the specified gauge and any permissible tolerance. Confiscation and penalty also could not be sustained where the authorities had not properly investigated compliance with those licence conditions or given the importer a fair opportunity to adduce evidence. The orders were set aside and the matter was remanded for fresh disposal confined to compliance with the licence specification and tolerance. en-us Wed, 06 Jan 1971 00:00:00 +0530 Mon, 20 Mar 2017 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45152 A later public notice introducing a "prime quality" requirement could not be applied retrospectively to imports made under licences issued earlier; the goods had to be judged by the licence terms actually in force, including the specified gauge and any permissible tolerance. Confiscation and penalty also could not be sustained where the authorities had not properly investigated compliance with those licence conditions or given the importer a fair opportunity to adduce evidence. The orders were set aside and the matter was remanded for fresh disposal confined to compliance with the licence specification and tolerance. Case-Laws Customs Wed, 06 Jan 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45152