https://www.taxtmi.com/caselaws?id=73906 The Tribunal upheld the confiscation order of 138 bales of Hydraulics Hose but reduced the fine from 30% to 25% of the c.i.f. value. The Appellants' argument that the goods should be classified as steel was dismissed due to lack of supporting documentation, affirming the Collector's classification of the goods as rubber hose. The Tribunal emphasized the importance of function and trade perception in classification, ultimately granting relief by reducing the fine percentage for the Appellants. en-us Tue, 30 Aug 1988 00:00:00 +0530 Sat, 04 Jun 2011 13:03:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73906 The Tribunal upheld the confiscation order of 138 bales of Hydraulics Hose but reduced the fine from 30% to 25% of the c.i.f. value. The Appellants' argument that the goods should be classified as steel was dismissed due to lack of supporting documentation, affirming the Collector's classification of the goods as rubber hose. The Tribunal emphasized the importance of function and trade perception in classification, ultimately granting relief by reducing the fine percentage for the Appellants. Case-Laws Customs Tue, 30 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73906