https://www.taxtmi.com/caselaws?id=74768 Imported goods claimed as spares were treated as substantial machinery sections rather than ordinary replaceable parts because their size, weight, composition and the absence of a supporting Chartered Engineer's certificate did not prove entitlement to OGL clearance. The restriction on goods imported against a licence being new goods was applied, so the denial of OGL benefit and confiscation with redemption fine were sustained. Personal penalties were, however, set aside because deliberate misdeclaration was not established with sufficient certainty where the importers had consistently claimed the goods were spares. en-us Fri, 04 Nov 1988 00:00:00 +0530 Fri, 10 Jun 2011 18:10:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74768 Imported goods claimed as spares were treated as substantial machinery sections rather than ordinary replaceable parts because their size, weight, composition and the absence of a supporting Chartered Engineer's certificate did not prove entitlement to OGL clearance. The restriction on goods imported against a licence being new goods was applied, so the denial of OGL benefit and confiscation with redemption fine were sustained. Personal penalties were, however, set aside because deliberate misdeclaration was not established with sufficient certainty where the importers had consistently claimed the goods were spares. Case-Laws Customs Fri, 04 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74768