https://www.taxtmi.com/caselaws?id=95677 Imported goods are classified for import-control purposes by their true identity and trade character, not by the importer's claimed end-use. High Power Air Pumps described in bills of entry and cartons were held to be restricted consumer goods under the import policy because no convincing evidence showed that they were known in trade as washing machine accessories, and their function was limited to creating bubbles rather than performing the washing process. On that basis, confiscation was upheld, and the redemption fine and penalty were sustained as not excessive. en-us Wed, 19 Jul 2000 00:00:00 +0530 Wed, 14 Dec 2011 12:11:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95677 Imported goods are classified for import-control purposes by their true identity and trade character, not by the importer's claimed end-use. High Power Air Pumps described in bills of entry and cartons were held to be restricted consumer goods under the import policy because no convincing evidence showed that they were known in trade as washing machine accessories, and their function was limited to creating bubbles rather than performing the washing process. On that basis, confiscation was upheld, and the redemption fine and penalty were sustained as not excessive. Case-Laws Customs Wed, 19 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95677