https://www.taxtmi.com/caselaws?id=152823 Import of air conditioners found to contain HCFC gas was treated as import of prohibited goods because Rule 10 of the Ozone Depleting Substances (Regulation & Control) Rules, 2000 bars import of such substances without a valid licence. The bill of entry described the goods as air conditioners without gas, but examination, the invoice and packing list, and a statement recorded under Section 108 of the Customs Act, 1962 supported the finding that the goods contained HCFC gas and were misdeclared. On those facts, confiscation was considered justified, and the associated redemption fine and penalty were upheld as sustainable. en-us Thu, 04 Mar 2010 00:00:00 +0530 Thu, 11 Jul 2013 15:45:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152823 Import of air conditioners found to contain HCFC gas was treated as import of prohibited goods because Rule 10 of the Ozone Depleting Substances (Regulation & Control) Rules, 2000 bars import of such substances without a valid licence. The bill of entry described the goods as air conditioners without gas, but examination, the invoice and packing list, and a statement recorded under Section 108 of the Customs Act, 1962 supported the finding that the goods contained HCFC gas and were misdeclared. On those facts, confiscation was considered justified, and the associated redemption fine and penalty were upheld as sustainable. Case-Laws Customs Thu, 04 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152823