https://www.taxtmi.com/caselaws?id=108801 Split consignments of plastic parts were treated as a single commercial product because the items, taken together, constituted plastic containers in SKD/CKD condition requiring little assembly. On that basis, the import was regarded as restricted consumer goods under the Exim Policy, and indirect import of parts could not be used to bypass a direct import restriction. On penalty, the absence of goods for confiscation meant no redemption fine was imposed, while the appellant's use of the goods for packing purposes justified leniency. The penalty was therefore sustained but reduced to Rs. 1 lakh. en-us Thu, 09 Jan 2003 00:00:00 +0530 Tue, 03 Apr 2012 18:48:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108801 Split consignments of plastic parts were treated as a single commercial product because the items, taken together, constituted plastic containers in SKD/CKD condition requiring little assembly. On that basis, the import was regarded as restricted consumer goods under the Exim Policy, and indirect import of parts could not be used to bypass a direct import restriction. On penalty, the absence of goods for confiscation meant no redemption fine was imposed, while the appellant's use of the goods for packing purposes justified leniency. The penalty was therefore sustained but reduced to Rs. 1 lakh. Case-Laws Customs Thu, 09 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108801