https://www.taxtmi.com/caselaws?id=123558 Imported electronic balances remained liable to confiscation because they were dual-system instruments, not converted to the metric system, and no Legal Metrology certificate was produced to show compliance. The continued prohibition under Section 49 of the Standards of Weights and Measures Act, 1976 meant the import was contrary to law. The claimed exemption for scientific investigation or research under Section 74 of the Standards of Weights and Measures (Enforcement) Act, 1985 did not displace that prohibition on the facts. Confiscation under Section 111(d) of the Customs Act was therefore sustainable, and the penalty under Section 112(a) followed consequentially, with the fine and penalty found reasonable. en-us Fri, 02 May 2008 00:00:00 +0530 Sat, 15 Sep 2012 12:41:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123558 Imported electronic balances remained liable to confiscation because they were dual-system instruments, not converted to the metric system, and no Legal Metrology certificate was produced to show compliance. The continued prohibition under Section 49 of the Standards of Weights and Measures Act, 1976 meant the import was contrary to law. The claimed exemption for scientific investigation or research under Section 74 of the Standards of Weights and Measures (Enforcement) Act, 1985 did not displace that prohibition on the facts. Confiscation under Section 111(d) of the Customs Act was therefore sustainable, and the penalty under Section 112(a) followed consequentially, with the fine and penalty found reasonable. Case-Laws Customs Fri, 02 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123558