https://www.taxtmi.com/caselaws?id=42781 SC upheld confiscation, penalty and fine imposed on the importer for fraudulent misdeclaration of photocopier imports. The appellant imported fully assembled plain paper copiers disguised as SKD/CKD kits, misrepresented value, origin, and supplier relationship, and used a licence that permitted only components up to 62%, not complete machines. The Court found a deliberate scheme to circumvent the Import Policy by doing indirectly what was expressly prohibited directly, amounting to fraud on the Import Policy as well as breach of licence conditions. Holding that the violations were grave and intentional, SC refused to reduce the penalty or fine and dismissed the appeal. en-us Fri, 24 Aug 1990 00:00:00 +0530 Wed, 10 Dec 2025 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42781 SC upheld confiscation, penalty and fine imposed on the importer for fraudulent misdeclaration of photocopier imports. The appellant imported fully assembled plain paper copiers disguised as SKD/CKD kits, misrepresented value, origin, and supplier relationship, and used a licence that permitted only components up to 62%, not complete machines. The Court found a deliberate scheme to circumvent the Import Policy by doing indirectly what was expressly prohibited directly, amounting to fraud on the Import Policy as well as breach of licence conditions. Holding that the violations were grave and intentional, SC refused to reduce the penalty or fine and dismissed the appeal. Case-Laws Customs Fri, 24 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42781