https://www.taxtmi.com/caselaws?id=108771 Imported plastic spirals were found, on description and sample examination, not to be consumer goods, so they could not be treated as restricted consumer goods. The ITC (HS) classification relied on by the authorities was held not to have been in force on the date of importation, and therefore could not govern the bill of entry. On that basis, confiscation, redemption fine, and penalty were unsustainable and were set aside, with consequential relief granted. en-us Tue, 10 Dec 2002 00:00:00 +0530 Tue, 03 Apr 2012 17:51:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108771 Imported plastic spirals were found, on description and sample examination, not to be consumer goods, so they could not be treated as restricted consumer goods. The ITC (HS) classification relied on by the authorities was held not to have been in force on the date of importation, and therefore could not govern the bill of entry. On that basis, confiscation, redemption fine, and penalty were unsustainable and were set aside, with consequential relief granted. Case-Laws Customs Tue, 10 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108771