https://www.taxtmi.com/caselaws?id=48792 A restricted item under Import Policy 1985-88 could not be imported against an REP licence unless it was specifically described in the relevant Appendix 17 entry; a generic description such as "Electroplating Salts and Brightener" was insufficient, so import of Sodium Saccharine was unauthorised. On the quantum issue, the redemption fine and personal penalty were reduced because the adjudicating authority had not discussed the margin of profit, and the monetary consequences were moderated on reconsideration of the facts. en-us Fri, 10 Mar 2000 00:00:00 +0530 Fri, 06 Aug 2010 14:38:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48792 A restricted item under Import Policy 1985-88 could not be imported against an REP licence unless it was specifically described in the relevant Appendix 17 entry; a generic description such as "Electroplating Salts and Brightener" was insufficient, so import of Sodium Saccharine was unauthorised. On the quantum issue, the redemption fine and personal penalty were reduced because the adjudicating authority had not discussed the margin of profit, and the monetary consequences were moderated on reconsideration of the facts. Case-Laws Customs Fri, 10 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48792