https://www.taxtmi.com/caselaws?id=90780 Imported goods were treated as complete pump assemblies rather than mere parts because the invoice described electric grease pumps and pneumatic grease pumps with accessories, and no supporting supplier communication was on record; exemption under Notification No. 49/95 Cus. was therefore denied. An excess quantity of oil distributors was also found on examination, with the invoice showing 20 pieces and the inspection revealing 40 pieces, so the discrepancy supported confiscation and penalty under the Customs Act, 1962. The lower authorities' order was sustained on both issues. en-us Thu, 30 Jul 1998 00:00:00 +0530 Tue, 11 Oct 2011 13:52:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90780 Imported goods were treated as complete pump assemblies rather than mere parts because the invoice described electric grease pumps and pneumatic grease pumps with accessories, and no supporting supplier communication was on record; exemption under Notification No. 49/95 Cus. was therefore denied. An excess quantity of oil distributors was also found on examination, with the invoice showing 20 pieces and the inspection revealing 40 pieces, so the discrepancy supported confiscation and penalty under the Customs Act, 1962. The lower authorities' order was sustained on both issues. Case-Laws Customs Thu, 30 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90780