https://www.taxtmi.com/caselaws?id=46808 Imported goods remain under customs control until cleared for home consumption, warehoused or transshipped, and import contrary to the prevailing policy can attract confiscation under the Customs Act. If goods are confiscated and redeemed on payment of fine, later warehousing or re-export does not undo the prior illegality or create a right to refund of the redemption fine. Import entitlement is determined by the policy in force at the time of import, and a later amendment restricting the benefit to ship stores limits the import claim accordingly. en-us Mon, 02 Dec 2002 00:00:00 +0530 Sat, 24 Jul 2010 10:39:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46808 Imported goods remain under customs control until cleared for home consumption, warehoused or transshipped, and import contrary to the prevailing policy can attract confiscation under the Customs Act. If goods are confiscated and redeemed on payment of fine, later warehousing or re-export does not undo the prior illegality or create a right to refund of the redemption fine. Import entitlement is determined by the policy in force at the time of import, and a later amendment restricting the benefit to ship stores limits the import claim accordingly. Case-Laws Customs Mon, 02 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46808