https://www.taxtmi.com/caselaws?id=74310 The Tribunal confirmed the confiscation of seized goods but allowed redemption upon payment of a fine. It set aside the duty demand on revised value, remanding the case for re-valuation with the appellants given an opportunity to present evidence. The show cause notice was deemed lawful due to misdeclaration and misrepresentation of imported goods, including deliberate suppression. Importing complete video cassettes as spares was found illegal, falling under restricted categories. The Tribunal emphasized the distinction between spare parts and complete articles, upholding the decision based on fraudulent actions by the appellants. en-us Tue, 31 Jan 1989 00:00:00 +0530 Wed, 08 Jun 2011 11:06:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74310 The Tribunal confirmed the confiscation of seized goods but allowed redemption upon payment of a fine. It set aside the duty demand on revised value, remanding the case for re-valuation with the appellants given an opportunity to present evidence. The show cause notice was deemed lawful due to misdeclaration and misrepresentation of imported goods, including deliberate suppression. Importing complete video cassettes as spares was found illegal, falling under restricted categories. The Tribunal emphasized the distinction between spare parts and complete articles, upholding the decision based on fraudulent actions by the appellants. Case-Laws Customs Tue, 31 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74310