https://www.taxtmi.com/caselaws?id=73377 The majority opinion in the case found that the import license held by the appellants was valid for importing motor vehicle spare parts, thus deeming the confiscation order and fines imposed as legally erroneous. Consequently, the appeal was allowed, and the appellants were granted consequential relief. However, a dissenting opinion held that the import of motor vehicle parts was unauthorized under the license, supporting the confiscation order and fines. The final order confirmed the correctness of the decisions made by the Deputy Collector of Customs and the Appellate Collector of Customs, rejecting the appeal of M/s. R.K. Motors (India), Bombay. en-us Mon, 03 Aug 1987 00:00:00 +0530 Tue, 31 May 2011 15:25:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73377 The majority opinion in the case found that the import license held by the appellants was valid for importing motor vehicle spare parts, thus deeming the confiscation order and fines imposed as legally erroneous. Consequently, the appeal was allowed, and the appellants were granted consequential relief. However, a dissenting opinion held that the import of motor vehicle parts was unauthorized under the license, supporting the confiscation order and fines. The final order confirmed the correctness of the decisions made by the Deputy Collector of Customs and the Appellate Collector of Customs, rejecting the appeal of M/s. R.K. Motors (India), Bombay. Case-Laws Central Excise Mon, 03 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73377