https://www.taxtmi.com/caselaws?id=104370 The Tribunal upheld the decision of the Addl. Collector, Customs, classifying the imported goods as compressors for car air conditioners under Heading No. 8414.80. The goods were valued at Rs. 1,54,128.44 CIF, with confiscation under sections 111(d) & (m) of the Customs Act, 1962, and redemption fine options. Personal penalties of Rs. 50,000 each were imposed on the firm's proprietor and Letter of Authority holder. Despite the appellants' arguments that the goods were shaft/piston assembly, evidence supported the classification as compressors, leading to the dismissal of the appeals and upholding of the original order in full. en-us Tue, 05 May 1998 00:00:00 +0530 Tue, 28 Feb 2012 18:10:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104370 The Tribunal upheld the decision of the Addl. Collector, Customs, classifying the imported goods as compressors for car air conditioners under Heading No. 8414.80. The goods were valued at Rs. 1,54,128.44 CIF, with confiscation under sections 111(d) & (m) of the Customs Act, 1962, and redemption fine options. Personal penalties of Rs. 50,000 each were imposed on the firm's proprietor and Letter of Authority holder. Despite the appellants' arguments that the goods were shaft/piston assembly, evidence supported the classification as compressors, leading to the dismissal of the appeals and upholding of the original order in full. Case-Laws Customs Tue, 05 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104370