https://www.taxtmi.com/caselaws?id=73930 Imported components cleared under OGL could not be clubbed with separately licensed consignments to treat the combined imports as complete colour television sets in SKD condition, because the OGL goods were independently permissible and did not themselves have the essential character of a finished set. The goods were also not proved to be disposal goods or prohibited second-hand goods, as the finding rested on inference rather than evidence. Confiscation, redemption fine and penalty could not stand where the notice did not set out the grounds relied upon and the customs authority sought to raise new cases outside the notice. en-us Mon, 03 Aug 1987 00:00:00 +0530 Sat, 04 Jun 2011 15:40:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73930 Imported components cleared under OGL could not be clubbed with separately licensed consignments to treat the combined imports as complete colour television sets in SKD condition, because the OGL goods were independently permissible and did not themselves have the essential character of a finished set. The goods were also not proved to be disposal goods or prohibited second-hand goods, as the finding rested on inference rather than evidence. Confiscation, redemption fine and penalty could not stand where the notice did not set out the grounds relied upon and the customs authority sought to raise new cases outside the notice. Case-Laws Customs Mon, 03 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73930