https://www.taxtmi.com/caselaws?id=111853 Import control for goods described as boats of a kind used for sports depends on the character of the goods, not the importer's proposed end-use. Inflatable and fibreglass boats intended for pleasure activities such as river rafting and water skiing were treated as freely importable because their essential nature remained that of sports or pleasure boats. The proposed use of the boats in project or survey work did not convert them into restricted goods. On that basis, confiscation and penalty were set aside. en-us Thu, 10 Jun 2004 00:00:00 +0530 Wed, 25 Apr 2012 15:36:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111853 Import control for goods described as boats of a kind used for sports depends on the character of the goods, not the importer's proposed end-use. Inflatable and fibreglass boats intended for pleasure activities such as river rafting and water skiing were treated as freely importable because their essential nature remained that of sports or pleasure boats. The proposed use of the boats in project or survey work did not convert them into restricted goods. On that basis, confiscation and penalty were set aside. Case-Laws Customs Thu, 10 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111853