https://www.taxtmi.com/caselaws?id=72420 Fishing rods are distinct from fishing tackle, and accessories such as reels, hooks, spools and lines are adjuncts rather than component parts of a fishing rod. The export documents, licence material and buyer correspondence supported the conclusion that the obligation was to export fishing rods, not complete tackle. Because the exported goods answered the licensed description, the absence of accessories did not convert the shipment into a misdeclaration. On that basis, confiscation, duty recovery and penalties were unsustainable. en-us Mon, 08 Sep 1986 00:00:00 +0530 Thu, 19 May 2011 13:21:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72420 Fishing rods are distinct from fishing tackle, and accessories such as reels, hooks, spools and lines are adjuncts rather than component parts of a fishing rod. The export documents, licence material and buyer correspondence supported the conclusion that the obligation was to export fishing rods, not complete tackle. Because the exported goods answered the licensed description, the absence of accessories did not convert the shipment into a misdeclaration. On that basis, confiscation, duty recovery and penalties were unsustainable. Case-Laws Central Excise Mon, 08 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72420