https://www.taxtmi.com/caselaws?id=50593 Imported nylon-foam-tricot composite material used for manufacturing shoe uppers was treated as industrial raw material rather than consumer goods, because the record showed its intended manufacturing use. On that basis, the Tribunal stated that confiscation on the footing of consumer-goods classification was not sustainable. It also noted that prior treatment of similar goods supported that view, and that later re-export of the consignments further weakened the basis for redemption fine and penalty. The result stated in the text was that confiscation, redemption fine and penalty were set aside, with consequential relief to the importer. en-us Fri, 20 Apr 2001 00:00:00 +0530 Mon, 23 Aug 2010 16:27:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50593 Imported nylon-foam-tricot composite material used for manufacturing shoe uppers was treated as industrial raw material rather than consumer goods, because the record showed its intended manufacturing use. On that basis, the Tribunal stated that confiscation on the footing of consumer-goods classification was not sustainable. It also noted that prior treatment of similar goods supported that view, and that later re-export of the consignments further weakened the basis for redemption fine and penalty. The result stated in the text was that confiscation, redemption fine and penalty were set aside, with consequential relief to the importer. Case-Laws Customs Fri, 20 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50593