https://www.taxtmi.com/caselaws?id=88452 Confiscation was found unwarranted where railway rails imported in dismantled condition were not registered under the contract, because the importer had taken the matter to the competent authority and the omission was treated as a technical lapse; the rails were directed to be released without redemption fine. By contrast, a switch operating mechanism for railway points and crossings was treated as capital goods used as enduring track equipment for transport services, so licence compliance was required and confiscation with redemption fine was upheld. en-us Fri, 11 Apr 1997 00:00:00 +0530 Sat, 17 Sep 2011 18:14:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88452 Confiscation was found unwarranted where railway rails imported in dismantled condition were not registered under the contract, because the importer had taken the matter to the competent authority and the omission was treated as a technical lapse; the rails were directed to be released without redemption fine. By contrast, a switch operating mechanism for railway points and crossings was treated as capital goods used as enduring track equipment for transport services, so licence compliance was required and confiscation with redemption fine was upheld. Case-Laws Customs Fri, 11 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88452