https://www.taxtmi.com/caselaws?id=120770 The appeal was dismissed as the imported Satellite Receivers and Low Noise Blocks were confiscated for being in the Negative List of Imports. The Commissioner (Appeals) upheld the decision, finding that the items were sold individually and not used in manufacturing a complete Direct Reception Set (DRS) as required by the actual user condition. Despite being manufacturers of DRS, the appellants failed to provide evidence supporting their claim. Additionally, the appellants' lack of representation during the proceedings led to the dismissal of the appeal for non-compliance with the actual user condition. en-us Fri, 12 Jan 2007 00:00:00 +0530 Tue, 24 Jul 2012 12:28:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120770 The appeal was dismissed as the imported Satellite Receivers and Low Noise Blocks were confiscated for being in the Negative List of Imports. The Commissioner (Appeals) upheld the decision, finding that the items were sold individually and not used in manufacturing a complete Direct Reception Set (DRS) as required by the actual user condition. Despite being manufacturers of DRS, the appellants failed to provide evidence supporting their claim. Additionally, the appellants' lack of representation during the proceedings led to the dismissal of the appeal for non-compliance with the actual user condition. Case-Laws Customs Fri, 12 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120770