https://www.taxtmi.com/caselaws?id=759916 Customs re-classification cannot rest merely on a product's possible use; imported monitors cleared under their declared description could not be treated as television receivers solely because they were capable of functioning as receivers, and the demand based on that re-classification failed. For assembled television sets, a duty demand and confiscation could not be sustained without evidence of smuggling, the presumption under section 123 of the Customs Act, 1962 not applying on the facts. BIS certification issues were also treated as matters for enforcement at the point of sale, not as a basis for customs action where the goods were imported in knock-down form and later assembled. en-us Wed, 09 Oct 2024 00:00:00 +0530 Fri, 11 Oct 2024 08:58:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759916 Customs re-classification cannot rest merely on a product's possible use; imported monitors cleared under their declared description could not be treated as television receivers solely because they were capable of functioning as receivers, and the demand based on that re-classification failed. For assembled television sets, a duty demand and confiscation could not be sustained without evidence of smuggling, the presumption under section 123 of the Customs Act, 1962 not applying on the facts. BIS certification issues were also treated as matters for enforcement at the point of sale, not as a basis for customs action where the goods were imported in knock-down form and later assembled. Case-Laws Customs Wed, 09 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759916