https://www.taxtmi.com/caselaws?id=84019 Imported photocopier components brought in largely assembled form were held to fall outside the specific item-wise licence description to the extent parts were not covered, so confiscation for licence violation under the Customs Act was justified. The quantum of redemption fine and penalty, however, had to reflect the proven extent of unauthorised import, the value of the offending goods, lapse of time, and the importer's actual-user status; on that basis, both were materially reduced and enhancement was rejected. The assessable value of the exposure glass was accepted at the importer's nominal figure because the earlier valuation lacked reliable support and no better contrary valuation was available. en-us Mon, 20 Feb 1995 00:00:00 +0530 Tue, 19 Jul 2011 12:44:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84019 Imported photocopier components brought in largely assembled form were held to fall outside the specific item-wise licence description to the extent parts were not covered, so confiscation for licence violation under the Customs Act was justified. The quantum of redemption fine and penalty, however, had to reflect the proven extent of unauthorised import, the value of the offending goods, lapse of time, and the importer's actual-user status; on that basis, both were materially reduced and enhancement was rejected. The assessable value of the exposure glass was accepted at the importer's nominal figure because the earlier valuation lacked reliable support and no better contrary valuation was available. Case-Laws Customs Mon, 20 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84019