https://www.taxtmi.com/caselaws?id=83138 An integrated identity card printing system controlled through computer-based data processing was classified as an automatic data processing machine under Heading 84.71, not as printing machinery under Heading 8443.50, and the camera, spares and accessories were treated as part of the same system under Section XVI Note 4. Import restrictions were also not complied with because the required import licence and no-objection certificate were absent, so confiscation under Section 111(d) was sustained. However, as there was no misdeclaration and the import was for own use, the redemption fine and personal penalty were reduced as excessive. en-us Fri, 08 Apr 1994 00:00:00 +0530 Mon, 11 Jul 2011 12:21:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83138 An integrated identity card printing system controlled through computer-based data processing was classified as an automatic data processing machine under Heading 84.71, not as printing machinery under Heading 8443.50, and the camera, spares and accessories were treated as part of the same system under Section XVI Note 4. Import restrictions were also not complied with because the required import licence and no-objection certificate were absent, so confiscation under Section 111(d) was sustained. However, as there was no misdeclaration and the import was for own use, the redemption fine and personal penalty were reduced as excessive. Case-Laws Customs Fri, 08 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83138