TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Court Upholds Customs Act Confiscation Order on Imported Thrust Ball Bearings</h1> <h3>PHOTOPHONE LTD. Versus COLLECTOR OF CUSTOMS, BOMBAY</h3> The judgment upheld the confiscation order under Section 111(d) of the Customs Act concerning the imported Thrust Ball Bearings, ruling that they did not ... Ball Bearings - Import - OGL Issues Involved:The judgment involves the interpretation of import regulations under the Customs Act, specifically regarding the classification of imported Thrust Ball Bearings and their eligibility for clearance under Open General License (OGL).Summary:The appellants imported Thrust Ball Bearings claiming them to be for specific use in cinema projectors, seeking clearance under OGL. The authorities objected based on policy entries, leading to confiscation order under Section 111(d) of the Customs Act. The appellants argued that the imported items fell within permissible categories, distinct from ordinary Ball Bearings, and should be considered under OGL.The Advocate for the appellants contended that the Thrust Ball Bearings were custom-made and should be permissible under OGL, referencing relevant policy entries. The Respondent argued that the imported items did not qualify as permissible Ball Bearings under the specified entries, justifying the confiscation order.Upon examination, it was confirmed that the imported items were indeed Thrust Bearings, falling within specific internal bore diameters. Policy entries differentiated between Ball Bearings and Thrust Ball Bearings, with specific criteria for permissible imports under OGL.The judgment clarified that the imported Thrust Ball Bearings did not meet the criteria for clearance under OGL, as they were classified under specific entries not covered by the policy. Consequently, the confiscation order under Section 111(d) of the Customs Act was upheld, with a reduced fine imposed considering the appellants' usage and profit motives.In conclusion, the judgment affirmed the confiscation order while reducing the fine amount, emphasizing the adherence to policy provisions and the specific classification of imported Thrust Ball Bearings under the Customs Act.
TaxTMI 
TaxTMI 
