https://www.taxtmi.com/caselaws?id=782923 Imported alloy tool steel was held not liable to confiscation where the supplier held a valid BIS licence, the goods conformed to the prescribed standard, and the BIS mark was affixed before clearance under customs supervision. The omission of the mark at arrival was treated as a curable defect of form, not a substantive breach. Once the import conditions were complied with, the goods were not prohibited goods under the Customs Act, and confiscation under section 111(d) was unsustainable. en-us Thu, 04 Dec 2025 00:00:00 +0530 Sat, 06 Dec 2025 08:46:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782923 Imported alloy tool steel was held not liable to confiscation where the supplier held a valid BIS licence, the goods conformed to the prescribed standard, and the BIS mark was affixed before clearance under customs supervision. The omission of the mark at arrival was treated as a curable defect of form, not a substantive breach. Once the import conditions were complied with, the goods were not prohibited goods under the Customs Act, and confiscation under section 111(d) was unsustainable. Case-Laws Customs Thu, 04 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782923