https://www.taxtmi.com/caselaws?id=73830 Imported whisky was assessed by its trade and commercial character, and not by an unsupported administrative definition. The Bombay HC noted that customs classification had to rest on objective evidence and trade understanding of the product's nature; the authorities' view that "concentrate whisky" meant whisky immediately after distillation was rejected as contrary to the material on record. On the evidence, the goods were high-proof bulk whisky intended for dilution and bottling, which supported treatment as concentrate whisky. The confiscation and penalty were therefore set aside, and relief was granted to the petitioners. en-us Fri, 19 Jun 1987 00:00:00 +0530 Sat, 28 Jan 2012 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73830 Imported whisky was assessed by its trade and commercial character, and not by an unsupported administrative definition. The Bombay HC noted that customs classification had to rest on objective evidence and trade understanding of the product's nature; the authorities' view that "concentrate whisky" meant whisky immediately after distillation was rejected as contrary to the material on record. On the evidence, the goods were high-proof bulk whisky intended for dilution and bottling, which supported treatment as concentrate whisky. The confiscation and penalty were therefore set aside, and relief was granted to the petitioners. Case-Laws Customs Fri, 19 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73830