https://www.taxtmi.com/caselaws?id=153971 Imported photocopying equipment was found, on repeated examination in the importer's presence and on the importer's own statement under Section 108 of the Customs Act, to comprise 20 complete photocopying machines in SKD/CKD condition rather than mere components. The Tribunal treated the last examination report, placed on record pursuant to its direction, as binding on the parties and found no reliable evidence of indigenous procurement of essential parts. On that factual basis, the declared description was rejected, and the assessment and confiscation were sustained. The redemption fine and penalty were, however, reduced. en-us Tue, 15 Dec 2009 00:00:00 +0530 Fri, 02 Aug 2013 13:12:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153971 Imported photocopying equipment was found, on repeated examination in the importer's presence and on the importer's own statement under Section 108 of the Customs Act, to comprise 20 complete photocopying machines in SKD/CKD condition rather than mere components. The Tribunal treated the last examination report, placed on record pursuant to its direction, as binding on the parties and found no reliable evidence of indigenous procurement of essential parts. On that factual basis, the declared description was rejected, and the assessment and confiscation were sustained. The redemption fine and penalty were, however, reduced. Case-Laws Customs Tue, 15 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153971