https://www.taxtmi.com/caselaws?id=80369 Separately identifiable imported machines were treated as independent goods, not accessories of the main press, because the catalogue and record showed different manufacturers, independent functions, and no coverage under the declared licence description; confiscation of those undeclared machines was upheld. A second-hand machine could not be confiscated merely for want of a Chartered Engineer's certificate unless the licence or governing policy specifically required such a certificate. As the certificate requirement was not shown to be a licence condition and no proper inquiry had been made into the machine's description, value, or age, confiscation of the main machine was set aside and the matter remanded for fresh consideration. en-us Mon, 05 Jun 1989 00:00:00 +0530 Thu, 16 Jun 2011 13:36:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80369 Separately identifiable imported machines were treated as independent goods, not accessories of the main press, because the catalogue and record showed different manufacturers, independent functions, and no coverage under the declared licence description; confiscation of those undeclared machines was upheld. A second-hand machine could not be confiscated merely for want of a Chartered Engineer's certificate unless the licence or governing policy specifically required such a certificate. As the certificate requirement was not shown to be a licence condition and no proper inquiry had been made into the machine's description, value, or age, confiscation of the main machine was set aside and the matter remanded for fresh consideration. Case-Laws Customs Mon, 05 Jun 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80369