https://www.taxtmi.com/caselaws?id=87222 The Tribunal allowed the appeal, holding that Integrated Gold Plate (IGP) Bezels are freely importable raw materials for watches, not consumer goods subject to confiscation or penalty under the Customs Act. Relying on definitions of Bezels and bracelets, along with the appellant's manufacturing processes, the Tribunal found discrepancies in the Department's arguments and supported the appellant's position. Referring to relevant laws and past judgments, the Tribunal quashed the Impugned Order, emphasizing that IGP Bezels are essential components of watches and not restricted items, ultimately ruling in favor of the appellant. en-us Mon, 28 Jul 1997 00:00:00 +0530 Sat, 03 Sep 2011 15:28:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87222 The Tribunal allowed the appeal, holding that Integrated Gold Plate (IGP) Bezels are freely importable raw materials for watches, not consumer goods subject to confiscation or penalty under the Customs Act. Relying on definitions of Bezels and bracelets, along with the appellant's manufacturing processes, the Tribunal found discrepancies in the Department's arguments and supported the appellant's position. Referring to relevant laws and past judgments, the Tribunal quashed the Impugned Order, emphasizing that IGP Bezels are essential components of watches and not restricted items, ultimately ruling in favor of the appellant. Case-Laws Customs Mon, 28 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87222