https://www.taxtmi.com/caselaws?id=115558 Imported veneer strips, squares, wood veneer stickers and curved veneer strips are classified according to their condition and characteristics at import. Where the goods are fully finished, directly usable articles of wood rather than veneer sheets requiring further processing, they fall under Customs Tariff Heading 44.20 rather than Heading 44.08. Goods not covered by a required licence are liable to confiscation. Although confiscation may be sustained, redemption fine and penalty can be reduced where the surrounding circumstances warrant lower monetary liability. The stated outcome sustains classification and confiscation while granting partial relief through reduced fine and penalty. en-us Tue, 28 Jun 2005 00:00:00 +0530 Wed, 30 May 2012 18:54:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115558 Imported veneer strips, squares, wood veneer stickers and curved veneer strips are classified according to their condition and characteristics at import. Where the goods are fully finished, directly usable articles of wood rather than veneer sheets requiring further processing, they fall under Customs Tariff Heading 44.20 rather than Heading 44.08. Goods not covered by a required licence are liable to confiscation. Although confiscation may be sustained, redemption fine and penalty can be reduced where the surrounding circumstances warrant lower monetary liability. The stated outcome sustains classification and confiscation while granting partial relief through reduced fine and penalty. Case-Laws Customs Tue, 28 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115558