https://www.taxtmi.com/caselaws?id=43224 Import of photocopier components in SKD condition was treated as lawful where the importer held licences for component parts and the goods were not shown to be complete machines at the point of import. The Court applied the principle that fiscal and customs liability must arise from an express breach of the statutory text or import policy, not from an alleged inconsistency with its spirit. Because no express prohibition covered the dismantled components imported here, confiscation and penalty under the Customs Act could not stand and the customs order was quashed accordingly. en-us Fri, 06 Mar 1992 00:00:00 +0530 Wed, 16 Jun 2010 18:09:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43224 Import of photocopier components in SKD condition was treated as lawful where the importer held licences for component parts and the goods were not shown to be complete machines at the point of import. The Court applied the principle that fiscal and customs liability must arise from an express breach of the statutory text or import policy, not from an alleged inconsistency with its spirit. Because no express prohibition covered the dismantled components imported here, confiscation and penalty under the Customs Act could not stand and the customs order was quashed accordingly. Case-Laws Customs Fri, 06 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43224