https://www.taxtmi.com/caselaws?id=3805 Imported hard disk drives and tape drives marked as factory repaired were examined under the Exim Policy, the goods' technical nature, and a Chartered Engineer's certificate, together with clarification that the spare parts were intended for field replacement and maintenance of workstation servers. On that basis, they were treated as original spare components for large computer systems and not as used second-hand goods subject to import restriction. The appellate finding, based on the material on record, was that the second-hand import prohibition did not apply, so confiscation, fine, and penalty were set aside and that conclusion was upheld. en-us Mon, 12 Nov 2007 00:00:00 +0530 Fri, 02 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3805 Imported hard disk drives and tape drives marked as factory repaired were examined under the Exim Policy, the goods' technical nature, and a Chartered Engineer's certificate, together with clarification that the spare parts were intended for field replacement and maintenance of workstation servers. On that basis, they were treated as original spare components for large computer systems and not as used second-hand goods subject to import restriction. The appellate finding, based on the material on record, was that the second-hand import prohibition did not apply, so confiscation, fine, and penalty were set aside and that conclusion was upheld. Case-Laws Customs Mon, 12 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3805