https://www.taxtmi.com/caselaws?id=111160 An old and used marine steel container imported with machinery was treated as a separate import item, not as primary packing material, because it was used for safe sea carriage and no import licence covering such second-hand container was produced. On that basis, confiscation under the Customs Act was upheld. The separate assessment and valuation of the container on a depreciated new-container basis were sustained because no material rebutted the valuation. The appellate relief already granted on redemption fine and penalty was not further reduced, as no additional ground for interference was shown. en-us Tue, 17 Feb 2004 00:00:00 +0530 Tue, 17 Jul 2012 07:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111160 An old and used marine steel container imported with machinery was treated as a separate import item, not as primary packing material, because it was used for safe sea carriage and no import licence covering such second-hand container was produced. On that basis, confiscation under the Customs Act was upheld. The separate assessment and valuation of the container on a depreciated new-container basis were sustained because no material rebutted the valuation. The appellate relief already granted on redemption fine and penalty was not further reduced, as no additional ground for interference was shown. Case-Laws Customs Tue, 17 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111160