https://www.taxtmi.com/caselaws?id=50501 Paragraph 5.2 of the Export Import Policy 1997-2002 was read as permitting a passenger to import goods that were otherwise freely importable without a licence, and paragraph 5.6 was not treated as imposing a contrary restriction. Confiscation under Section 111(d) of the Customs Act, 1962 was not sustainable for the freely importable goods, though confiscation was maintained for the remaining goods covered by the order. The redemption fine was to be determined under Section 125(2) on the basis of sale price less duty payable, and the penalty was confirmed in view of the attempted import without a licence and the nature of the goods. en-us Fri, 02 Mar 2001 00:00:00 +0530 Mon, 23 Aug 2010 11:12:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50501 Paragraph 5.2 of the Export Import Policy 1997-2002 was read as permitting a passenger to import goods that were otherwise freely importable without a licence, and paragraph 5.6 was not treated as imposing a contrary restriction. Confiscation under Section 111(d) of the Customs Act, 1962 was not sustainable for the freely importable goods, though confiscation was maintained for the remaining goods covered by the order. The redemption fine was to be determined under Section 125(2) on the basis of sale price less duty payable, and the penalty was confirmed in view of the attempted import without a licence and the nature of the goods. Case-Laws Customs Fri, 02 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50501