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Goods Confiscation Overturned: Imported Items Released Due to Misinterpretation of Transition Policy and Lack of BIS Certificate Requirement.

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....Confiscation of Import - requirement of BIS certificate - as evident from the documents produced on record goods are imported prior to 18/12/2018 when goods could be imported without insisting on BIS certificate - the authorities have completely ignored the saving clause of the Transition Policy and misinterpreted the exclusion clause in the transitional provisions - directed to immediately release the goods on payment of appropriate duty....