https://www.taxtmi.com/caselaws?id=109799 Imported personal computers were treated as consumer goods because they were capable of directly satisfying human needs, and such goods required a specific import licence for lawful clearance. The importer failed to show that the licence relied on covered the import, so the goods were regarded as unauthorised imports outside OGL. On that basis, confiscation, redemption fine and penalty were sustained. en-us Fri, 31 Jan 2003 00:00:00 +0530 Wed, 11 Apr 2012 18:42:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109799 Imported personal computers were treated as consumer goods because they were capable of directly satisfying human needs, and such goods required a specific import licence for lawful clearance. The importer failed to show that the licence relied on covered the import, so the goods were regarded as unauthorised imports outside OGL. On that basis, confiscation, redemption fine and penalty were sustained. Case-Laws Customs Fri, 31 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109799