https://www.taxtmi.com/caselaws?id=45621 Goods imported as stainless steel sheets bent into angles were held to fall outside a licence permitting only stainless steel angles, so import contrary to the licence was treated as prohibited for Customs Act confiscation purposes and confiscation under Section 111(d) was sustained. Revisional jurisdiction under Section 130 was also upheld because the Board could examine legality or propriety on the fuller material, including evidence beyond the original clearance record. Refund of differential duty was not granted where no claim was filed within the prescribed time, and that refusal was left undisturbed. The redemption fine was reduced and personal penalty waived, but confiscation and revision remained valid. en-us Wed, 09 Aug 1978 00:00:00 +0530 Mon, 12 Jul 2010 18:25:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45621 Goods imported as stainless steel sheets bent into angles were held to fall outside a licence permitting only stainless steel angles, so import contrary to the licence was treated as prohibited for Customs Act confiscation purposes and confiscation under Section 111(d) was sustained. Revisional jurisdiction under Section 130 was also upheld because the Board could examine legality or propriety on the fuller material, including evidence beyond the original clearance record. Refund of differential duty was not granted where no claim was filed within the prescribed time, and that refusal was left undisturbed. The redemption fine was reduced and personal penalty waived, but confiscation and revision remained valid. Case-Laws Customs Wed, 09 Aug 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45621