https://www.taxtmi.com/caselaws?id=797213 Fire-damaged automobiles that have lost their commercial identity and utility as vehicles, and are restricted to scrap or demolition use, are to be classified by their resultant character as scrap rather than restricted second-hand motor vehicles. Import-licensing restrictions and confiscation for prohibited import therefore do not apply. Unloading under customs requirements requires physical removal of cargo from a vessel; entry into, or berthing at, a notified customs port or ship-breaking area does not itself constitute unloading. Where damaged cargo remains on board until seizure and ship-breaking, confiscation of the cargo, vessel and consequential penalties for unauthorised unloading is unwarranted. en-us Wed, 05 Aug 2026 00:00:00 +0530 Wed, 19 Aug 2026 08:20:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797213 Fire-damaged automobiles that have lost their commercial identity and utility as vehicles, and are restricted to scrap or demolition use, are to be classified by their resultant character as scrap rather than restricted second-hand motor vehicles. Import-licensing restrictions and confiscation for prohibited import therefore do not apply. Unloading under customs requirements requires physical removal of cargo from a vessel; entry into, or berthing at, a notified customs port or ship-breaking area does not itself constitute unloading. Where damaged cargo remains on board until seizure and ship-breaking, confiscation of the cargo, vessel and consequential penalties for unauthorised unloading is unwarranted. Case-Laws Customs Wed, 05 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797213