https://www.taxtmi.com/caselaws?id=217646 Old and used parts of photocopiers were held to remain subject to the import restriction on second-hand goods under the Import Policy, because goods described as parts do not escape the prohibition merely by that description. Confiscation under customs law was therefore upheld. On penalty, repeated imports justified a deterrent response, but the redemption fine and penalty were found excessive in light of the assessable value and circumstances, so the monetary sanctions were reduced. The importer obtained only partial relief, with confiscation sustained but financial consequences moderated. en-us Wed, 14 Dec 2011 00:00:00 +0530 Sat, 20 Oct 2012 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217646 Old and used parts of photocopiers were held to remain subject to the import restriction on second-hand goods under the Import Policy, because goods described as parts do not escape the prohibition merely by that description. Confiscation under customs law was therefore upheld. On penalty, repeated imports justified a deterrent response, but the redemption fine and penalty were found excessive in light of the assessable value and circumstances, so the monetary sanctions were reduced. The importer obtained only partial relief, with confiscation sustained but financial consequences moderated. Case-Laws Customs Wed, 14 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217646