https://www.taxtmi.com/caselaws?id=87973 Mere inclusion of the controller cards' value in the invoice for a Winchester disc drive did not by itself prove that the Department of Electronics had authorised their separate import, so the import was treated as unauthorised and the goods were liable to confiscation. The cited Supreme Court ruling on penalty was inapplicable because no penalty had been imposed. While sustaining confiscation, the tribunal reduced the redemption fine after considering the appellant's actual user status and the facts of the case. en-us Thu, 04 Jul 1996 00:00:00 +0530 Wed, 14 Sep 2011 12:08:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87973 Mere inclusion of the controller cards' value in the invoice for a Winchester disc drive did not by itself prove that the Department of Electronics had authorised their separate import, so the import was treated as unauthorised and the goods were liable to confiscation. The cited Supreme Court ruling on penalty was inapplicable because no penalty had been imposed. While sustaining confiscation, the tribunal reduced the redemption fine after considering the appellant's actual user status and the facts of the case. Case-Laws Customs Thu, 04 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87973