https://www.taxtmi.com/caselaws?id=43263 Imported consignments brought under a licence for spares could not be treated as complete measuring instruments merely because two shipments, when combined, formed complete units. Customs had earlier treated the same goods as spares, and similar clearances supported the importer's declared classification in the Bills of Entry. Because the premise of misdeclaration failed, the show cause notice and ensuing proceedings were held unsustainable; inconsistent treatment by Customs was also found discriminatory and contrary to promissory estoppel. In the absence of misdeclaration and in light of bona fide import under the licence, confiscation and penalty under the Customs Act, 1962 were not attracted, and clearance was directed on the footing of spares. en-us Fri, 01 Mar 1991 00:00:00 +0530 Thu, 17 Jun 2010 10:35:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43263 Imported consignments brought under a licence for spares could not be treated as complete measuring instruments merely because two shipments, when combined, formed complete units. Customs had earlier treated the same goods as spares, and similar clearances supported the importer's declared classification in the Bills of Entry. Because the premise of misdeclaration failed, the show cause notice and ensuing proceedings were held unsustainable; inconsistent treatment by Customs was also found discriminatory and contrary to promissory estoppel. In the absence of misdeclaration and in light of bona fide import under the licence, confiscation and penalty under the Customs Act, 1962 were not attracted, and clearance was directed on the footing of spares. Case-Laws Customs Fri, 01 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43263