https://www.taxtmi.com/caselaws?id=101044 Accessories for a fibre optic endoscope imported by a doctor for use in treating patients were treated as imported for personal use, not for trade, manufacture or agriculture. The expression "personal use" was read broadly to cover use in the importer's own professional activity, not only use by the importer personally. On that basis, and in view of the applicable Exim Policy and public notice, confiscation solely for absence of an Import Export Code number was held unwarranted. The confiscation and personal penalty were set aside. en-us Tue, 15 Jan 2002 00:00:00 +0530 Wed, 08 Feb 2012 13:36:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101044 Accessories for a fibre optic endoscope imported by a doctor for use in treating patients were treated as imported for personal use, not for trade, manufacture or agriculture. The expression "personal use" was read broadly to cover use in the importer's own professional activity, not only use by the importer personally. On that basis, and in view of the applicable Exim Policy and public notice, confiscation solely for absence of an Import Export Code number was held unwarranted. The confiscation and personal penalty were set aside. Case-Laws Customs Tue, 15 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101044