https://www.taxtmi.com/caselaws?id=93567 Import of watch cases without backs, together with separate watch backs but without rings, was treated as import of incomplete watch cases and only parts of watch cases. Because such parts were permissible free of restriction, the filing of separate bills of entry on the same day did not convert them into complete watch cases for import-control purposes. A special licence was therefore not required, and the confiscation, redemption fine, and penalty were held unsustainable. en-us Tue, 09 May 2000 00:00:00 +0530 Mon, 14 Nov 2011 14:29:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93567 Import of watch cases without backs, together with separate watch backs but without rings, was treated as import of incomplete watch cases and only parts of watch cases. Because such parts were permissible free of restriction, the filing of separate bills of entry on the same day did not convert them into complete watch cases for import-control purposes. A special licence was therefore not required, and the confiscation, redemption fine, and penalty were held unsustainable. Case-Laws Customs Tue, 09 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93567