https://www.taxtmi.com/caselaws?id=35414 Imported photocopier consignments were assessed on whether they were complete machines in CKD condition or only licensed components and parts. The examination reports were found unreliable and inconsistent, as they did not convincingly show that the goods could be assembled into complete photocopier machines. Since the import licence covered parts and components, and the evidence did not establish disguise or misdeclaration of complete machines, the foundation for confiscation, differential duty, redemption fine, and penalty failed. The impugned order was therefore set aside and consequential relief followed. en-us Tue, 07 Oct 2008 00:00:00 +0530 Thu, 04 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35414 Imported photocopier consignments were assessed on whether they were complete machines in CKD condition or only licensed components and parts. The examination reports were found unreliable and inconsistent, as they did not convincingly show that the goods could be assembled into complete photocopier machines. Since the import licence covered parts and components, and the evidence did not establish disguise or misdeclaration of complete machines, the foundation for confiscation, differential duty, redemption fine, and penalty failed. The impugned order was therefore set aside and consequential relief followed. Case-Laws Customs Tue, 07 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35414