https://www.taxtmi.com/caselaws?id=416086 Temporary relaxation from the prohibition on importing old and used medical equipment applied where the ventilators were shipped before the Government's cut-off date and the bill of lading and manifest showed coverage by the import process before the deadline. Under the Customs Act definition of import and imported goods, the goods were not excluded merely because they had not yet been landed when the relaxation took effect, absent proof that the conveyance had moved beyond territorial waters. In the absence of any finding that the declared value was not the transaction value, confiscation, redemption fine, penalty, and value enhancement were unsustainable. en-us Wed, 08 Dec 2021 00:00:00 +0530 Tue, 21 Dec 2021 08:44:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416086 Temporary relaxation from the prohibition on importing old and used medical equipment applied where the ventilators were shipped before the Government's cut-off date and the bill of lading and manifest showed coverage by the import process before the deadline. Under the Customs Act definition of import and imported goods, the goods were not excluded merely because they had not yet been landed when the relaxation took effect, absent proof that the conveyance had moved beyond territorial waters. In the absence of any finding that the declared value was not the transaction value, confiscation, redemption fine, penalty, and value enhancement were unsustainable. Case-Laws Customs Wed, 08 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416086