https://www.taxtmi.com/caselaws?id=81212 Imported VCR components shown to be intended for assembly into complete VCRs in SKD condition were treated as unauthorised where no Bill of Entry was filed and no valid import licence or OGL claim was produced, attracting confiscation under Section 111(d) of the Customs Act, 1962. The record also supported penalty under Section 112(a)(i) because the persons concerned were found connected with the pre-import arrangements and clearance of the goods, not mere bystanders. The note further records that the penalty quantum was reduced. en-us Fri, 18 Jan 1991 00:00:00 +0530 Thu, 23 Jun 2011 11:20:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81212 Imported VCR components shown to be intended for assembly into complete VCRs in SKD condition were treated as unauthorised where no Bill of Entry was filed and no valid import licence or OGL claim was produced, attracting confiscation under Section 111(d) of the Customs Act, 1962. The record also supported penalty under Section 112(a)(i) because the persons concerned were found connected with the pre-import arrangements and clearance of the goods, not mere bystanders. The note further records that the penalty quantum was reduced. Case-Laws Customs Fri, 18 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81212