https://www.taxtmi.com/caselaws?id=88499 Tarpaulin sheets imported for use as container covers were held not to be consumer goods under the import policy because consumer goods are those that directly satisfy human needs in the form imported; direct usability for cargo protection or the possibility of another use did not change the intended predominant use. The goods were therefore not liable to confiscation on that basis. On the redemption fine, the Tribunal reduced the fine because the appeal covered only the tarpaulin, while the original fine also related to rope that was not in issue, so the fine had to be apportioned to the disputed goods. en-us Mon, 29 Dec 1997 00:00:00 +0530 Mon, 19 Sep 2011 12:52:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88499 Tarpaulin sheets imported for use as container covers were held not to be consumer goods under the import policy because consumer goods are those that directly satisfy human needs in the form imported; direct usability for cargo protection or the possibility of another use did not change the intended predominant use. The goods were therefore not liable to confiscation on that basis. On the redemption fine, the Tribunal reduced the fine because the appeal covered only the tarpaulin, while the original fine also related to rope that was not in issue, so the fine had to be apportioned to the disputed goods. Case-Laws Customs Mon, 29 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88499