https://www.taxtmi.com/caselaws?id=81650 A second-hand container imported on a non-returnable basis with a printing machine was treated as requiring separate import authorisation because it was not covered by the import licence description. The stated legal position was that the import policy reference to containers applies to commercial containers used for cargo consolidation, not to containers imported with goods on a non-returnable basis. On that basis, such an unlicensed container is liable to confiscation. The redemption fine was also examined against the container's value and the import circumstances, and was not found to be excessive. The confiscation and redemption fine were therefore sustained. en-us Fri, 13 Sep 1991 00:00:00 +0530 Mon, 27 Jun 2011 18:48:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81650 A second-hand container imported on a non-returnable basis with a printing machine was treated as requiring separate import authorisation because it was not covered by the import licence description. The stated legal position was that the import policy reference to containers applies to commercial containers used for cargo consolidation, not to containers imported with goods on a non-returnable basis. On that basis, such an unlicensed container is liable to confiscation. The redemption fine was also examined against the container's value and the import circumstances, and was not found to be excessive. The confiscation and redemption fine were therefore sustained. Case-Laws Customs Fri, 13 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81650