https://www.taxtmi.com/caselaws?id=167105 The tribunal upheld the Collector's decision with modifications, reducing fines and penalties imposed on the appellants. The Fiber Light Operating Microscopes were not classified as endoscopic equipment, and duty exemption under Notification No. 17/79 was denied due to discrepancies in proforma invoices and exemption certificates. The import was deemed unauthorized, leading to justified confiscation of the goods. en-us Wed, 08 Aug 1984 00:00:00 +0530 Sat, 06 Dec 2014 10:48:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167105 The tribunal upheld the Collector's decision with modifications, reducing fines and penalties imposed on the appellants. The Fiber Light Operating Microscopes were not classified as endoscopic equipment, and duty exemption under Notification No. 17/79 was denied due to discrepancies in proforma invoices and exemption certificates. The import was deemed unauthorized, leading to justified confiscation of the goods. Case-Laws Customs Wed, 08 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167105