https://www.taxtmi.com/caselaws?id=335249 The Tribunal ruled in favor of the appellant, setting aside the confiscation of imported goods for lack of an import license. It determined that the imported goods constituted a complete machine ordered from the supplier, rather than individual parts requiring a license. The Tribunal emphasized that despite being imported from different ports and times, the consignments were part of a single machine based on the purchase order and invoices. As a result, it concluded that the goods should be classified as a whole machine, not separate parts, and allowed the appeal, overturning the confiscation. en-us Thu, 22 Sep 2016 00:00:00 +0530 Fri, 02 Feb 2018 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335249 The Tribunal ruled in favor of the appellant, setting aside the confiscation of imported goods for lack of an import license. It determined that the imported goods constituted a complete machine ordered from the supplier, rather than individual parts requiring a license. The Tribunal emphasized that despite being imported from different ports and times, the consignments were part of a single machine based on the purchase order and invoices. As a result, it concluded that the goods should be classified as a whole machine, not separate parts, and allowed the appeal, overturning the confiscation. Case-Laws Customs Thu, 22 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335249