https://www.taxtmi.com/caselaws?id=45149 Imported articles were held to be gun parts, not complete 12 bore guns, because the licence permitted barrels and actions and the goods lacked essential components such as butts and forehands. The Court treated the actual character of the goods, rather than the customs classification finding, as decisive and noted that such a finding is not binding where it is erroneous in law or on facts. On that basis, the confiscation was unwarranted because the imports fell within the licensed category of parts and not within the prohibition on 12 bore shotguns. en-us Mon, 09 Feb 1970 00:00:00 +0530 Thu, 08 Jul 2010 17:41:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45149 Imported articles were held to be gun parts, not complete 12 bore guns, because the licence permitted barrels and actions and the goods lacked essential components such as butts and forehands. The Court treated the actual character of the goods, rather than the customs classification finding, as decisive and noted that such a finding is not binding where it is erroneous in law or on facts. On that basis, the confiscation was unwarranted because the imports fell within the licensed category of parts and not within the prohibition on 12 bore shotguns. Case-Laws Customs Mon, 09 Feb 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45149