https://www.taxtmi.com/caselaws?id=250261 Mobile handsets were not liable to confiscation under the import prohibition because the goods admittedly carried IMEI numbers, and the policy barred only handsets without IMEI numbers or with all-zero IMEI. The customs objection that the IMEI numbers were allotted to other brands did not, on these facts, establish breach of the prohibition or justify treating the consignment as prohibited goods. In the absence of material showing that the imported handsets fell within the banned category, confiscation, redemption fine, and penalty were not sustainable and were set aside. en-us Thu, 17 Apr 2014 00:00:00 +0530 Thu, 20 Nov 2014 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250261 Mobile handsets were not liable to confiscation under the import prohibition because the goods admittedly carried IMEI numbers, and the policy barred only handsets without IMEI numbers or with all-zero IMEI. The customs objection that the IMEI numbers were allotted to other brands did not, on these facts, establish breach of the prohibition or justify treating the consignment as prohibited goods. In the absence of material showing that the imported handsets fell within the banned category, confiscation, redemption fine, and penalty were not sustainable and were set aside. Case-Laws Customs Thu, 17 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250261