Case Laws / Head Notes / Paras
Option to pay fine in lieu of confiscated goods---Importer imported printing ink from India which was not in positive list of goods importable in terms of Appendix-G to Import Policy Order, 2009-2010---Contention of importer was that such an act did not make printing ink as banned and Department should have released the same upon imposition of penalty instead of outright confiscation which least served any purpose as that did not add any revenue to exchequer---Collection of leviable duty and taxes were blocked by department and goods so seized were put to auction for which general public submitted bids and goods were delivered to highest bidder---Amount so received by department was for lesser than amount of leviable duty and taxes---Validity---When importer was not entitled for clearance ...
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