https://www.taxtmi.com/caselaws?id=173244 Imported camera consignments described as parts were treated as complete cameras in ready-to-assemble condition because the composite shipment contained the main body parts, shutter system, covers, screws and accessories needed to form a finished product. On that basis, the import was held to fall within the applicable import policy restriction on the complete consumer product. The enhanced valuation was also upheld because the adjudicating authority relied on price data and supplier material furnished by the importer, while the alternative supplier letter was found unsuitable for comparison. The fine and penalty were considered excessive and were reduced, leaving the confiscation and valuation intact. en-us Fri, 03 Jul 1998 00:00:00 +0530 Thu, 10 Sep 2015 17:27:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173244 Imported camera consignments described as parts were treated as complete cameras in ready-to-assemble condition because the composite shipment contained the main body parts, shutter system, covers, screws and accessories needed to form a finished product. On that basis, the import was held to fall within the applicable import policy restriction on the complete consumer product. The enhanced valuation was also upheld because the adjudicating authority relied on price data and supplier material furnished by the importer, while the alternative supplier letter was found unsuitable for comparison. The fine and penalty were considered excessive and were reduced, leaving the confiscation and valuation intact. Case-Laws Customs Fri, 03 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173244