https://www.taxtmi.com/caselaws?id=239709 An imported telegraphic message was held classifiable as a collector's piece of historical interest under Customs Tariff Item 97050090, not as a printed or handwritten letter. The expression "historical interest" was treated as undefined in the customs framework, and the fact that the item was not an antiquity under the Antiquities and Art Treasures Act, 1972 did not exclude classification as a collector's piece. On the facts, the message derived value from its historical significance, making the restricted classification correct. Because the goods were imported without licence under that tariff item, confiscation and penalty were upheld as sustainable and reasonable. en-us Tue, 23 Oct 2012 00:00:00 +0530 Sat, 16 Nov 2013 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239709 An imported telegraphic message was held classifiable as a collector's piece of historical interest under Customs Tariff Item 97050090, not as a printed or handwritten letter. The expression "historical interest" was treated as undefined in the customs framework, and the fact that the item was not an antiquity under the Antiquities and Art Treasures Act, 1972 did not exclude classification as a collector's piece. On the facts, the message derived value from its historical significance, making the restricted classification correct. Because the goods were imported without licence under that tariff item, confiscation and penalty were upheld as sustainable and reasonable. Case-Laws Customs Tue, 23 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239709