https://www.taxtmi.com/caselaws?id=169311 A prohibition on importing an assembled article was held to extend to separately imported component parts that had no independent use except as parts of that article, because the licensing scheme and notification must be read together and cannot be defeated by doing indirectly what is prohibited directly. On the facts, the imported nuts and bolts were treated as components of the prohibited belt fastener, so contravention was sustained. The confiscation order was also upheld because the notice sufficiently disclosed the offence, the importer had an opportunity to respond, and the customs enquiry included a personal hearing; no breach of natural justice or procedural unfairness was shown. 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 A prohibition on importing an assembled article was held to extend to separately imported component parts that had no independent use except as parts of that article, because the licensing scheme and notification must be read together and cannot be defeated by doing indirectly what is prohibited directly. On the facts, the imported nuts and bolts were treated as components of the prohibited belt fastener, so contravention was sustained. The confiscation order was also upheld because the notice sufficiently disclosed the offence, the importer had an opportunity to respond, and the customs enquiry included a personal hearing; no breach of natural justice or procedural unfairness was shown. Case-Laws Indian Laws Fri, 06 Mar 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169311