https://www.taxtmi.com/caselaws?id=165752 Imported lenses were treated as components of photographic equipment rather than independent goods, and the relevant import policy had removed "component" from the barred list during the period in question. On that basis, confiscation was not warranted, particularly because the import was for a newspaper's own use and a liberal construction of the policy was appropriate. The confiscation was set aside and the fine already paid was directed to be refunded. en-us Fri, 03 Apr 1981 00:00:00 +0530 Mon, 11 Aug 2014 10:51:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165752 Imported lenses were treated as components of photographic equipment rather than independent goods, and the relevant import policy had removed "component" from the barred list during the period in question. On that basis, confiscation was not warranted, particularly because the import was for a newspaper's own use and a liberal construction of the policy was appropriate. The confiscation was set aside and the fine already paid was directed to be refunded. Case-Laws Central Excise Fri, 03 Apr 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165752