https://www.taxtmi.com/caselaws?id=83710 High-sea sales to a trading concern do not qualify for the actual-user relaxation under clause 5(3) of the Import Trade (Control) Order, 1955, where title passes before clearance and the buyer is not an actual user; such non-compliance supports confiscation and redemption fine. Under Import Policy AM 1984, sodium vapour lamps imported as assemblies were not policy "spares" merely because they contained component parts. A spare must replace a part of a specified manufactured product, whereas consumer replacement items fall outside that treatment. Confiscation and penalty were maintained in principle, with redemption fine reduced on quantum. en-us Thu, 31 Mar 1994 00:00:00 +0530 Sat, 16 Jul 2011 11:48:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83710 High-sea sales to a trading concern do not qualify for the actual-user relaxation under clause 5(3) of the Import Trade (Control) Order, 1955, where title passes before clearance and the buyer is not an actual user; such non-compliance supports confiscation and redemption fine. Under Import Policy AM 1984, sodium vapour lamps imported as assemblies were not policy "spares" merely because they contained component parts. A spare must replace a part of a specified manufactured product, whereas consumer replacement items fall outside that treatment. Confiscation and penalty were maintained in principle, with redemption fine reduced on quantum. Case-Laws Customs Thu, 31 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83710