https://www.taxtmi.com/caselaws?id=93384 Import of reconditioned second-hand combine harvesters, described as prototypes, was treated as import of second-hand goods rather than capital goods. Under the Import and Export Policy 1997-2002, such goods could be imported only under a public notice or a licence, and no such authorisation covered the import. The handbook provisions did not override the policy requirement, so the import was held to contravene the policy. Confiscation under the Customs Act and penalty for improper import were therefore upheld. en-us Mon, 24 Jan 2000 00:00:00 +0530 Thu, 10 Nov 2011 12:56:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93384 Import of reconditioned second-hand combine harvesters, described as prototypes, was treated as import of second-hand goods rather than capital goods. Under the Import and Export Policy 1997-2002, such goods could be imported only under a public notice or a licence, and no such authorisation covered the import. The handbook provisions did not override the policy requirement, so the import was held to contravene the policy. Confiscation under the Customs Act and penalty for improper import were therefore upheld. Case-Laws Customs Mon, 24 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93384