https://www.taxtmi.com/caselaws?id=203404 Contemporaneous imports by related entities were clubbed under Rule 2(a) because the evidence showed a deliberate splitting of complementary components into separate bills of entry to present complete radio cassette recorders and rechargeable lights as parts and evade licensing control; the goods were therefore treated as CKD/SKD imports. Admissions recorded under Section 108 supported suppression with intent to evade duty, so the extended limitation period, confiscation, and penalty under Section 114A were upheld, while penalty under Section 112 was excluded and Section 111(o) held inapplicable. The matter was remanded only for duty quantification, penalty determination under Section 114A, and consideration of redemption fine. en-us Fri, 27 Aug 2010 00:00:00 +0530 Wed, 05 Jun 2013 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203404 Contemporaneous imports by related entities were clubbed under Rule 2(a) because the evidence showed a deliberate splitting of complementary components into separate bills of entry to present complete radio cassette recorders and rechargeable lights as parts and evade licensing control; the goods were therefore treated as CKD/SKD imports. Admissions recorded under Section 108 supported suppression with intent to evade duty, so the extended limitation period, confiscation, and penalty under Section 114A were upheld, while penalty under Section 112 was excluded and Section 111(o) held inapplicable. The matter was remanded only for duty quantification, penalty determination under Section 114A, and consideration of redemption fine. Case-Laws Customs Fri, 27 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203404