Sajji Khar Import Not Restricted: Conditions Imposed After Import Cannot Lead to Confiscation, Consistent with Historical Practice.

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....Confiscation of goods - prohibited/restricted goods or not - import of consignment of Sajji Khar - It is a settled law that any condition is imposed on the import shall not apply to the import already originated from the port of shipping - In the present case also the instruction dated 21.05.2020 was issued much after not only the import of goods but also after filing of warehousing Bill of entry. It is also undisputed fact that the same product i.e. Sajji Khar has been allowed to be imported without the condition as imposed by the department in the present case on the earlier occasions by various importers. - The goods are not liable for confiscation - AT....