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2017 (3) TMI 761 - AT - CustomsIllegal import - Beef Tallow, imported directly - confiscation - penalty - whether Beef Tallow imported by the appellant and sought clearance of the same after producing the licenses, are liable for confiscation or otherwise? - Held that: - at the time of import, item Beef Tallow was to be canalized and needs to be imported through State Trading Corporation. The issue of direct import by the appellant is covered against them having not imported through State Trading Corporation - appellant could have entertained a bonafide belief that direct import of Beef Tallow under the Import & Export Policy can be done so for earlier order before 5th June 1981, and post this date will be required to be done through State Trading Corporation - confiscation and penalty set aside - appeal allowed - decided in favor of appellant.
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