https://www.taxtmi.com/caselaws?id=302725 In customs classification, the authority must apply the correct statutory test and determine whether the imported goods are adapted for use as motor cycle or motor scooter parts and accessories, rather than merely suitable for use on cycles. Because the Customs Authorities proceeded on the wrong basis under the Import Trade Control Schedule, the confiscation order under Section 167(8) of the Sea Customs Act read with Section 3(2) of the Imports and Exports (Control) Act, 1947, could not stand. The order was quashed, and the matter was remitted for fresh determination on the proper legal approach. en-us Fri, 03 Feb 1956 00:00:00 +0530 Tue, 14 Jun 2022 14:19:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302725 In customs classification, the authority must apply the correct statutory test and determine whether the imported goods are adapted for use as motor cycle or motor scooter parts and accessories, rather than merely suitable for use on cycles. Because the Customs Authorities proceeded on the wrong basis under the Import Trade Control Schedule, the confiscation order under Section 167(8) of the Sea Customs Act read with Section 3(2) of the Imports and Exports (Control) Act, 1947, could not stand. The order was quashed, and the matter was remitted for fresh determination on the proper legal approach. Case-Laws Customs Fri, 03 Feb 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302725