https://www.taxtmi.com/caselaws?id=97852 Imported foreign-origin laser discs and DVDs containing films were treated as restricted consumer goods because they did not fall within the permitted entry for discs for laser reading systems. As no lawful import or lawful possession was shown, and the source of the goods remained unexplained, the materials were held liable to confiscation and the customs duty demand was sustained. Although the confiscation and duty demand stood, the cooperation of the noticees and pre-notice payment of duty justified reduction of the redemption fine. The penalties on the company and its directors were set aside, so the appeals succeeded only in part. en-us Tue, 15 May 2001 00:00:00 +0530 Wed, 18 Jan 2012 13:13:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97852 Imported foreign-origin laser discs and DVDs containing films were treated as restricted consumer goods because they did not fall within the permitted entry for discs for laser reading systems. As no lawful import or lawful possession was shown, and the source of the goods remained unexplained, the materials were held liable to confiscation and the customs duty demand was sustained. Although the confiscation and duty demand stood, the cooperation of the noticees and pre-notice payment of duty justified reduction of the redemption fine. The penalties on the company and its directors were set aside, so the appeals succeeded only in part. Case-Laws Customs Tue, 15 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97852