1994 (3) TMI 116 - HC - Customs

Summary

The petitioners imported Lauryl Alcohol seeking clearance under OGL, but Customs Authorities confiscated the goods under Section 111(d) of the Customs Act. Deputy Collector of Customs upheld the confiscation, but the Collector of Customs (Appeals) reduced the redemption fine. The High Court held that the retrospective effect of the amendment was not permissible, setting aside the confiscation orders. The petition was successful, and no costs were awarded.