2002 (11) TMI 715 - AT - Customs

Summary

The appeal considered the eligibility to import glass bricks. The Commissioner confirmed that the importation was unauthorized due to lack of required license. The importer's claim based on the ITC (HS) Classification was rejected as the policy came into effect after the goods were imported. The delay in policy publication was not accepted as a valid argument. The penalty imposed was set aside due to lack of evidence of misleading conduct but the confiscation order was confirmed.