https://www.taxtmi.com/caselaws?id=51651 Imported sub-assemblies of digital video cameras could not be treated as complete cameras under Rule 2(a) merely because they were capable of assembly into finished goods. The components were fully disclosed in the Bills of Entry, and the record did not justify reclassifying the consignments as complete cameras or valuing them on that basis; the enhancement of value was therefore not sustainable. As the goods were described as parts or sub-assemblies and no misdeclaration of their nature was shown, confiscation could not stand and the consequential penalty also failed. The appeal succeeded, and the lower authorities' orders were set aside. en-us Wed, 11 Dec 2002 00:00:00 +0530 Mon, 27 Sep 2010 13:43:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51651 Imported sub-assemblies of digital video cameras could not be treated as complete cameras under Rule 2(a) merely because they were capable of assembly into finished goods. The components were fully disclosed in the Bills of Entry, and the record did not justify reclassifying the consignments as complete cameras or valuing them on that basis; the enhancement of value was therefore not sustainable. As the goods were described as parts or sub-assemblies and no misdeclaration of their nature was shown, confiscation could not stand and the consequential penalty also failed. The appeal succeeded, and the lower authorities' orders were set aside. Case-Laws Customs Wed, 11 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51651