https://www.taxtmi.com/caselaws?id=169311 The court upheld the findings of the Collector and Central Board of Revenue, dismissing the appeal. The appellant was found guilty of misdescribing imported goods and violating Section 167(8) of the Sea Customs Act. It was emphasized that importing component parts of a prohibited article is also prohibited if those parts have no other use. The court ruled against the appellant, highlighting that procedural irregularity and violation of natural justice were not present. The appeal was dismissed with costs. en-us Fri, 06 Mar 1964 00:00:00 +0530 Mon, 13 Apr 2015 17:58:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169311 The court upheld the findings of the Collector and Central Board of Revenue, dismissing the appeal. The appellant was found guilty of misdescribing imported goods and violating Section 167(8) of the Sea Customs Act. It was emphasized that importing component parts of a prohibited article is also prohibited if those parts have no other use. The court ruled against the appellant, highlighting that procedural irregularity and violation of natural justice were not present. The appeal was dismissed with costs. Case-Laws Indian Laws Fri, 06 Mar 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169311