https://www.taxtmi.com/caselaws?id=48683 Goods imported under a valid licence but later dealt with in breach of post-import restrictions may still be confiscated, yet they are not treated as prohibited goods for Section 125 unless the legal prohibition continues to attach in the relevant sense. In that situation, redemption on payment of fine remains mandatory rather than absolute confiscation. Contravention of Chapter IV-A restrictions can attract penalty under Section 112 where the facts bring the case within that provision, instead of the residuary penalty route. A proprietary concern has no separate legal identity from its sole proprietor, so separate penalties on both are not justified. en-us Mon, 09 Feb 1987 00:00:00 +0530 Fri, 03 Nov 2023 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48683 Goods imported under a valid licence but later dealt with in breach of post-import restrictions may still be confiscated, yet they are not treated as prohibited goods for Section 125 unless the legal prohibition continues to attach in the relevant sense. In that situation, redemption on payment of fine remains mandatory rather than absolute confiscation. Contravention of Chapter IV-A restrictions can attract penalty under Section 112 where the facts bring the case within that provision, instead of the residuary penalty route. A proprietary concern has no separate legal identity from its sole proprietor, so separate penalties on both are not justified. Case-Laws Customs Mon, 09 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48683