https://www.taxtmi.com/caselaws?id=106281 Imported scanner components were treated as a complete CT Scanner for duty purposes because the director's statements admitted the goods were in substance a whole body scanner misdeclared as parts, and the attempted retraction was ineffective. The classification under tariff sub-heading 9022.11 was therefore sustained. Assessable value could not be enhanced on an assumed inclusion of software and manuals, or on vague further additions, because no definite factual basis supported the loading; assessment was confined to the declared invoice value. Confiscation and importer penalty were maintained in principle for misdeclaration, but the redemption fine and corporate penalty were reduced as excessive. The personal penalty on the director was set aside for want of proof of personal involvement or mens rea. en-us Tue, 30 Apr 2002 00:00:00 +0530 Tue, 13 Mar 2012 15:27:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106281 Imported scanner components were treated as a complete CT Scanner for duty purposes because the director's statements admitted the goods were in substance a whole body scanner misdeclared as parts, and the attempted retraction was ineffective. The classification under tariff sub-heading 9022.11 was therefore sustained. Assessable value could not be enhanced on an assumed inclusion of software and manuals, or on vague further additions, because no definite factual basis supported the loading; assessment was confined to the declared invoice value. Confiscation and importer penalty were maintained in principle for misdeclaration, but the redemption fine and corporate penalty were reduced as excessive. The personal penalty on the director was set aside for want of proof of personal involvement or mens rea. Case-Laws Customs Tue, 30 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106281