https://www.taxtmi.com/caselaws?id=212868 Import of reconditioned computer monitors by an SEZ unit was treated as permissible where the unit acted under a valid letter of permission for manufacture and reconditioning of electronic items and the goods fell within the DGFT classification making such imports freely importable. The alleged description of the goods as parts and accessories instead of computer monitors was held to be a technical, non-revenue-neutral error, not a substantive misdeclaration. On that basis, confiscation, redemption fine and penalties were set aside, with consequential relief to the importer. en-us Wed, 22 Jun 2011 00:00:00 +0530 Thu, 26 Apr 2012 18:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212868 Import of reconditioned computer monitors by an SEZ unit was treated as permissible where the unit acted under a valid letter of permission for manufacture and reconditioning of electronic items and the goods fell within the DGFT classification making such imports freely importable. The alleged description of the goods as parts and accessories instead of computer monitors was held to be a technical, non-revenue-neutral error, not a substantive misdeclaration. On that basis, confiscation, redemption fine and penalties were set aside, with consequential relief to the importer. Case-Laws Customs Wed, 22 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212868