https://www.taxtmi.com/caselaws?id=97752 Paper shredders imported under the relevant Import Policy were not shown to be consumer goods requiring an import licence. The classification of consumer goods could not be expanded merely because photocopiers and fax machines appeared in the policy list, since similar inclusion did not automatically make every item analogous for import-control purposes. Ambiguity in the scope of restricted goods had to be resolved in favour of the importer, and earlier departmental clearance also weighed against coercive action. On that basis, confiscation and penalty were held unsustainable, and the importer obtained relief. en-us Wed, 28 Feb 2001 00:00:00 +0530 Tue, 17 Jan 2012 18:35:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97752 Paper shredders imported under the relevant Import Policy were not shown to be consumer goods requiring an import licence. The classification of consumer goods could not be expanded merely because photocopiers and fax machines appeared in the policy list, since similar inclusion did not automatically make every item analogous for import-control purposes. Ambiguity in the scope of restricted goods had to be resolved in favour of the importer, and earlier departmental clearance also weighed against coercive action. On that basis, confiscation and penalty were held unsustainable, and the importer obtained relief. Case-Laws Customs Wed, 28 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97752