https://www.taxtmi.com/caselaws?id=89203 Export compliance turns on whether the consignments are in substance complete distribution panels and whether the policy conditions for export treatment are satisfied. The materials recorded that the goods lacked essential functional components, including wiring and cable-connection features, and that the respondent did not have the manufacturing capacity needed to produce the finished article through substantial manufacture. On that basis, the interpretative rules relied on were treated as inapplicable, and the consignments were regarded as incomplete rather than finished panels, exposing them to confiscation and penalty under customs law. en-us Mon, 21 Sep 1998 00:00:00 +0530 Sat, 24 Sep 2011 10:53:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89203 Export compliance turns on whether the consignments are in substance complete distribution panels and whether the policy conditions for export treatment are satisfied. The materials recorded that the goods lacked essential functional components, including wiring and cable-connection features, and that the respondent did not have the manufacturing capacity needed to produce the finished article through substantial manufacture. On that basis, the interpretative rules relied on were treated as inapplicable, and the consignments were regarded as incomplete rather than finished panels, exposing them to confiscation and penalty under customs law. Case-Laws Customs Mon, 21 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89203