https://www.taxtmi.com/caselaws?id=790097 Import policy permitting Urea through designated State Trading Enterprises was applied to a High Seas Sale procurement, with the Tribunal distinguishing import "through" the enterprise from import "by" it. On the facts, purchase from the canalising enterprise before filing the Bill of Entry satisfied the policy requirement, so no legal breach arose merely because the domestic buyer filed the Bill of Entry. As a result, confiscation under Section 111(d) of the Customs Act, 1962 was not attracted and penalty under Section 112(a)(i) could not be sustained. en-us Wed, 15 Apr 2026 00:00:00 +0530 Mon, 20 Apr 2026 08:30:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790097 Import policy permitting Urea through designated State Trading Enterprises was applied to a High Seas Sale procurement, with the Tribunal distinguishing import "through" the enterprise from import "by" it. On the facts, purchase from the canalising enterprise before filing the Bill of Entry satisfied the policy requirement, so no legal breach arose merely because the domestic buyer filed the Bill of Entry. As a result, confiscation under Section 111(d) of the Customs Act, 1962 was not attracted and penalty under Section 112(a)(i) could not be sustained. Case-Laws Customs Wed, 15 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790097