https://www.taxtmi.com/caselaws?id=363920 Refurbished or reconditioned imported data graphic display tubes were held not to be restricted goods where the import policy permitted such goods on fulfilment of prescribed conditions, including the relevant environmental permission, and a Chartered Engineer's report supported their residual life. On that basis, confiscation, redemption fine and penalty were set aside. The enhanced assessable value was separately sustained because the importer had accepted the valuation determined under the Customs valuation rules and did not challenge it. en-us Fri, 22 Jun 2018 00:00:00 +0530 Fri, 20 Jul 2018 05:45:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363920 Refurbished or reconditioned imported data graphic display tubes were held not to be restricted goods where the import policy permitted such goods on fulfilment of prescribed conditions, including the relevant environmental permission, and a Chartered Engineer's report supported their residual life. On that basis, confiscation, redemption fine and penalty were set aside. The enhanced assessable value was separately sustained because the importer had accepted the valuation determined under the Customs valuation rules and did not challenge it. Case-Laws Customs Fri, 22 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363920