https://www.taxtmi.com/caselaws?id=81857 The Appellate Tribunal CEGAT, CALCUTTA ruled in favor of the appellants in two appeals involving the importation of goods for manufacturing plastic toys. The Tribunal held that clubbing consignments for importation purposes by separate entities without a common interest is impermissible. Citing relevant case law, the Tribunal set aside the confiscation of goods and penalties imposed, emphasizing the importance of assessing import validity at the point of import. The decision highlighted the lack of evidence supporting the clubbing of consignments and affirmed the separate nature of the importers' entities. en-us Tue, 05 May 1992 00:00:00 +0530 Wed, 29 Jun 2011 13:02:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81857 The Appellate Tribunal CEGAT, CALCUTTA ruled in favor of the appellants in two appeals involving the importation of goods for manufacturing plastic toys. The Tribunal held that clubbing consignments for importation purposes by separate entities without a common interest is impermissible. Citing relevant case law, the Tribunal set aside the confiscation of goods and penalties imposed, emphasizing the importance of assessing import validity at the point of import. The decision highlighted the lack of evidence supporting the clubbing of consignments and affirmed the separate nature of the importers' entities. Case-Laws Customs Tue, 05 May 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81857