https://www.taxtmi.com/caselaws?id=786769 Imported memory modules were treated as a single composite item where supplier communications and photographs showed that the Chartered Engineer's counting overstated the number of units, so the misdeclaration finding based on quantity could not be sustained and the associated reassessment, duty demand, confiscation and redemption fine fell away. A power supply imported as a warranty replacement spare part was also treated as outside the compulsory BIS registration requirement applicable to finished goods, and the absence of registration could not by itself justify prohibition, absolute confiscation or penalty unless the item was separately notified. en-us Wed, 18 Feb 2026 00:00:00 +0530 Thu, 19 Feb 2026 07:58:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786769 Imported memory modules were treated as a single composite item where supplier communications and photographs showed that the Chartered Engineer's counting overstated the number of units, so the misdeclaration finding based on quantity could not be sustained and the associated reassessment, duty demand, confiscation and redemption fine fell away. A power supply imported as a warranty replacement spare part was also treated as outside the compulsory BIS registration requirement applicable to finished goods, and the absence of registration could not by itself justify prohibition, absolute confiscation or penalty unless the item was separately notified. Case-Laws Customs Wed, 18 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786769