https://www.taxtmi.com/caselaws?id=102318 Printing machinery imported in CKD condition was treated as complete machinery rather than parts or accessories covered by the import licence, so the claimed benefit of Notification No. 155/86-Cus. was unavailable because the exemption applied only to parts of printing machinery. The alternative claim for clearance under OGL also failed since the goods did not match the permitted description. On these facts, confiscation under Section 111(d) of the Customs Act, 1962 and the associated redemption fine were sustained, and the impugned order was left undisturbed. en-us Fri, 23 Nov 2001 00:00:00 +0530 Tue, 14 Feb 2012 14:42:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102318 Printing machinery imported in CKD condition was treated as complete machinery rather than parts or accessories covered by the import licence, so the claimed benefit of Notification No. 155/86-Cus. was unavailable because the exemption applied only to parts of printing machinery. The alternative claim for clearance under OGL also failed since the goods did not match the permitted description. On these facts, confiscation under Section 111(d) of the Customs Act, 1962 and the associated redemption fine were sustained, and the impugned order was left undisturbed. Case-Laws Customs Fri, 23 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102318