https://www.taxtmi.com/caselaws?id=45674 Black insulating tape could not be treated as adhesive tape merely because it had adhesive quality, where the import policy listed it separately and customs practice had treated it as a distinct class. That unsustainable classification could not justify confiscation. The confiscation provision made the goods liable to confiscation, not automatically confiscated, so the customs authority had to exercise its discretion judicially. As no reason was given for imposing the harsher penalty and similar cases had been dealt with more leniently, the confiscation order was held vitiated and liable to be quashed. en-us Thu, 04 May 1961 00:00:00 +0530 Fri, 24 Feb 2023 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45674 Black insulating tape could not be treated as adhesive tape merely because it had adhesive quality, where the import policy listed it separately and customs practice had treated it as a distinct class. That unsustainable classification could not justify confiscation. The confiscation provision made the goods liable to confiscation, not automatically confiscated, so the customs authority had to exercise its discretion judicially. As no reason was given for imposing the harsher penalty and similar cases had been dealt with more leniently, the confiscation order was held vitiated and liable to be quashed. Case-Laws Customs Thu, 04 May 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45674