https://www.taxtmi.com/caselaws?id=45267 The Supreme Court overturned the Tribunal's decision and upheld the Collector of Customs' order to confiscate goods imported without a proper license. The Court clarified that the import of machinery over 7 years old was not allowed under the Import Policy, rejecting the Tribunal's interpretation based on residual life. Additionally, the respondent did not qualify for duty exemption as she did not meet the residency requirement. The Court also ruled that accessories could not be imported without proper declaration, affirming the confiscation of smuggled accessories. The respondent was held accountable for improper import practices and instructed to cover costs. en-us Tue, 10 Aug 1999 00:00:00 +0530 Tue, 01 Jul 2014 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45267 The Supreme Court overturned the Tribunal's decision and upheld the Collector of Customs' order to confiscate goods imported without a proper license. The Court clarified that the import of machinery over 7 years old was not allowed under the Import Policy, rejecting the Tribunal's interpretation based on residual life. Additionally, the respondent did not qualify for duty exemption as she did not meet the residency requirement. The Court also ruled that accessories could not be imported without proper declaration, affirming the confiscation of smuggled accessories. The respondent was held accountable for improper import practices and instructed to cover costs. Case-Laws Customs Tue, 10 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45267