https://www.taxtmi.com/caselaws?id=72478 The Tribunal upheld the Collector of Customs' decision in a case involving the import of outboard motors. The appellants claimed the motors were 10 H.P., while the Department argued they were designed for 11 H.P., exceeding the license limit. Despite the appellants' request for testing the remaining motors, the Tribunal relied on evidence showing the motors were indeed 11 H.P. rated. The Tribunal dismissed the appeal, citing the appellants' knowledge of the motors' actual rating, instructions for recalibration, and concealment of information as reasons for upholding the confiscation and penalties imposed by the Department. en-us Tue, 18 Mar 1986 00:00:00 +0530 Thu, 19 May 2011 17:55:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72478 The Tribunal upheld the Collector of Customs' decision in a case involving the import of outboard motors. The appellants claimed the motors were 10 H.P., while the Department argued they were designed for 11 H.P., exceeding the license limit. Despite the appellants' request for testing the remaining motors, the Tribunal relied on evidence showing the motors were indeed 11 H.P. rated. The Tribunal dismissed the appeal, citing the appellants' knowledge of the motors' actual rating, instructions for recalibration, and concealment of information as reasons for upholding the confiscation and penalties imposed by the Department. Case-Laws Customs Tue, 18 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72478