2008 (11) TMI 245

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..... s which have been confiscated - Condition that goods are allowed to be imported only through specified ports is arbitrary, discriminatory and violative of Articles 14, 19 (1) (g), 18 and 34 of the Constitution of India and ultra vires of Section 3 of the Import and Export (Control) Act, 1947 – duty demand on imported goods is not sustainable - C/71 and 112/2002 - 1321-1322/2008 - Dated:- 19-11-2 .....

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..... ndi Woollen Mills (P) Ltd. v. UOI, 1994 (74) E.L.T. 827 (Cal.) that the condition that goods are allowed to be imported only through specified ports is arbitrary, discriminatory and violative of Articles 14, 19 (1) (g), 18 and 34 of the Constitution of India and ultra vires of Section 3 of the Import and Export (Control) Act, 1947. The judgment of Hon'ble Calcutta High Court cited supra has been f .....

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