https://www.taxtmi.com/caselaws?id=105869 Imported goods obtained through a regular commercial order, paid for by demand draft, and brought in for actual-user professional use were not treated as smuggled goods. The temporary use of an older model did not, on these facts, convert the import into smuggling. As the ultrasound scanner was not notified and the factual basis for alleging smuggling was absent, proceedings under the Imports and Exports (Control) Act, 1947 and the Customs Act's confiscatory provisions were unsustainable. The customs action was therefore held illegal and the appeal was allowed. en-us Tue, 05 Jan 1999 00:00:00 +0530 Sat, 10 Mar 2012 12:35:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105869 Imported goods obtained through a regular commercial order, paid for by demand draft, and brought in for actual-user professional use were not treated as smuggled goods. The temporary use of an older model did not, on these facts, convert the import into smuggling. As the ultrasound scanner was not notified and the factual basis for alleging smuggling was absent, proceedings under the Imports and Exports (Control) Act, 1947 and the Customs Act's confiscatory provisions were unsustainable. The customs action was therefore held illegal and the appeal was allowed. Case-Laws Customs Tue, 05 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105869