https://www.taxtmi.com/caselaws?id=113007 The Appellate Tribunal upheld the confiscation of electrical connection apparatus as consumer goods due to the lack of a specific import license. The Tribunal determined that the goods, although assembled in India with additional components, qualified as consumer items under the IPC policy. The decision was supported by the absence of specific treatment for certain components claimed by the appellants. The Tribunal also found the redemption fine imposed to be proportionate to the value of the goods, leading to the rejection of the appeal and affirming the confiscation and fine. en-us Fri, 23 Apr 2004 00:00:00 +0530 Thu, 03 May 2012 12:33:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113007 The Appellate Tribunal upheld the confiscation of electrical connection apparatus as consumer goods due to the lack of a specific import license. The Tribunal determined that the goods, although assembled in India with additional components, qualified as consumer items under the IPC policy. The decision was supported by the absence of specific treatment for certain components claimed by the appellants. The Tribunal also found the redemption fine imposed to be proportionate to the value of the goods, leading to the rejection of the appeal and affirming the confiscation and fine. Case-Laws Customs Fri, 23 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113007