https://www.taxtmi.com/caselaws?id=73984 Pneumatically operated torque wrenches could not be brought within a permissive import licence entry for "hand tools" where the evidence did not establish that the consignment was covered as torque wrenches, and the relevant tariff setting treated such tools differently from ordinary hand tools. The licence requirement was therefore upheld. Confiscation of the goods was also sustained, but the redemption fine was found excessive because prior clearances of identical goods under similar licences, together with the absence of any trade notice or other warning, supported the importer's bona fides. The fine was set aside and any amount paid was directed to be refunded. en-us Tue, 07 Jun 1988 00:00:00 +0530 Sat, 04 Jun 2011 18:12:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73984 Pneumatically operated torque wrenches could not be brought within a permissive import licence entry for "hand tools" where the evidence did not establish that the consignment was covered as torque wrenches, and the relevant tariff setting treated such tools differently from ordinary hand tools. The licence requirement was therefore upheld. Confiscation of the goods was also sustained, but the redemption fine was found excessive because prior clearances of identical goods under similar licences, together with the absence of any trade notice or other warning, supported the importer's bona fides. The fine was set aside and any amount paid was directed to be refunded. Case-Laws Customs Tue, 07 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73984