https://www.taxtmi.com/caselaws?id=83274 Where an importer fails to produce reliable catalogue or technical evidence to correlate the imported goods with the claimed description, customs authorities may sustain classification under a restricted import entry on the basis of the examination record and available papers. On that approach, inconsistent descriptions in the bill of entry, invoice and inspection documents supported treatment of the Techo Generator as a motor requiring an import licence, and the Electric Fagon Box as restricted feedback equipment under the Import Policy 1985-88. The licence requirement, confiscation and related findings were therefore sustained. en-us Thu, 02 Jun 1994 00:00:00 +0530 Tue, 12 Jul 2011 12:48:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83274 Where an importer fails to produce reliable catalogue or technical evidence to correlate the imported goods with the claimed description, customs authorities may sustain classification under a restricted import entry on the basis of the examination record and available papers. On that approach, inconsistent descriptions in the bill of entry, invoice and inspection documents supported treatment of the Techo Generator as a motor requiring an import licence, and the Electric Fagon Box as restricted feedback equipment under the Import Policy 1985-88. The licence requirement, confiscation and related findings were therefore sustained. Case-Laws Customs Thu, 02 Jun 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83274