https://www.taxtmi.com/caselaws?id=3994 An imported server was held outside the Exim Policy restriction on second-hand computers because the ban was directed at second-hand personal computers and laptops, not network-specific servers. The distinction turned on commercial parlance and on the server's different physical and functional characteristics, including administrative and resource-control functions. The policy could not be extended beyond its intended scope, so the import was not hit by the restriction. The valuation finding was not shown to be erroneous, and the confiscation, reduced redemption fine and penalty were sustained on other grounds; the Revenue's challenge therefore failed. en-us Wed, 28 Nov 2007 00:00:00 +0530 Wed, 14 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3994 An imported server was held outside the Exim Policy restriction on second-hand computers because the ban was directed at second-hand personal computers and laptops, not network-specific servers. The distinction turned on commercial parlance and on the server's different physical and functional characteristics, including administrative and resource-control functions. The policy could not be extended beyond its intended scope, so the import was not hit by the restriction. The valuation finding was not shown to be erroneous, and the confiscation, reduced redemption fine and penalty were sustained on other grounds; the Revenue's challenge therefore failed. Case-Laws Customs Wed, 28 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3994