https://www.taxtmi.com/caselaws?id=107530 Imported consignments were found, on the invoice and accompanying literature, to be complete video games intended for use with a television receiver, not parts for manufacture. The concessional benefit under Notification No. 17/2001-Cus. applied only to parts of video games and could not extend to complete goods classifiable under sub-heading 9504.10, so the exemption was denied. A Bill of Entry describing the goods as parts, contrary to the invoice, supported a finding of mis-declaration with intent to evade duty, making the goods liable to confiscation and the importer liable to penalty. The redemption fine and penalty were reduced as excessive. en-us Mon, 05 May 2003 00:00:00 +0530 Fri, 23 Mar 2012 12:15:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107530 Imported consignments were found, on the invoice and accompanying literature, to be complete video games intended for use with a television receiver, not parts for manufacture. The concessional benefit under Notification No. 17/2001-Cus. applied only to parts of video games and could not extend to complete goods classifiable under sub-heading 9504.10, so the exemption was denied. A Bill of Entry describing the goods as parts, contrary to the invoice, supported a finding of mis-declaration with intent to evade duty, making the goods liable to confiscation and the importer liable to penalty. The redemption fine and penalty were reduced as excessive. Case-Laws Customs Mon, 05 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107530