https://www.taxtmi.com/caselaws?id=83275 CEGAT held that imported medical equipment was not liable to confiscation where a Chartered Engineer's certificate showed substantial residual life and the age restriction was aimed at preventing import of useless old machinery. Accessories and spares integral to the main equipment were also not separately confiscable absent proof that they were distinct prohibited imports or outside the licence coverage. The benefit of Notification No. 138/88-Cus. could not be denied for lack of a notarised foreign affidavit because that requirement was procedural, not substantive. Household articles were not liable to confiscation for non-declaration, but Transfer of Residence relief was denied because the time and shipment conditions were not satisfied. en-us Fri, 03 Jun 1994 00:00:00 +0530 Tue, 12 Jul 2011 12:51:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83275 CEGAT held that imported medical equipment was not liable to confiscation where a Chartered Engineer's certificate showed substantial residual life and the age restriction was aimed at preventing import of useless old machinery. Accessories and spares integral to the main equipment were also not separately confiscable absent proof that they were distinct prohibited imports or outside the licence coverage. The benefit of Notification No. 138/88-Cus. could not be denied for lack of a notarised foreign affidavit because that requirement was procedural, not substantive. Household articles were not liable to confiscation for non-declaration, but Transfer of Residence relief was denied because the time and shipment conditions were not satisfied. Case-Laws Customs Fri, 03 Jun 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83275