https://www.taxtmi.com/caselaws?id=45766 Imports of motor-cycle parts and accessories covered by a valid licence must be assessed against that licence, not recharacterised as completely knocked down motor cycles based on an assumed intention to assemble vehicles. The goods arrived in several consignments and lacked tyres, tubes and saddles, so they could not be treated as prohibited CKD motor-cycle imports on the available facts. Customs authorities therefore could not rely on the restricted CKD entry instead of first determining whether the imported articles fell within the licence. The confiscation and penalty orders were quashed. en-us Wed, 17 Aug 1960 00:00:00 +0530 Tue, 13 Jul 2010 16:34:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45766 Imports of motor-cycle parts and accessories covered by a valid licence must be assessed against that licence, not recharacterised as completely knocked down motor cycles based on an assumed intention to assemble vehicles. The goods arrived in several consignments and lacked tyres, tubes and saddles, so they could not be treated as prohibited CKD motor-cycle imports on the available facts. Customs authorities therefore could not rely on the restricted CKD entry instead of first determining whether the imported articles fell within the licence. The confiscation and penalty orders were quashed. Case-Laws Customs Wed, 17 Aug 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45766