https://www.taxtmi.com/caselaws?id=74267 Tyres, tubes and flaps imported for maintenance and replacement in a commercial motor transport fleet are not consumer goods under the import policy because they do not directly satisfy human needs and are not meant for direct consumer use. The actual user (non-industrial) requirement was also met on the basis of the registration certificate produced for the motor transport undertaking, and rejection of that certificate without adequate reasons was unsustainable. On that reasoning, the confiscation and redemption fine were set aside and consequential relief followed. en-us Fri, 16 Sep 1988 00:00:00 +0530 Wed, 01 Feb 2012 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74267 Tyres, tubes and flaps imported for maintenance and replacement in a commercial motor transport fleet are not consumer goods under the import policy because they do not directly satisfy human needs and are not meant for direct consumer use. The actual user (non-industrial) requirement was also met on the basis of the registration certificate produced for the motor transport undertaking, and rejection of that certificate without adequate reasons was unsustainable. On that reasoning, the confiscation and redemption fine were set aside and consequential relief followed. Case-Laws Customs Fri, 16 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74267