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2008 (8) TMI 330 - GUJARAT HIGH COURTConsumer Goods – restricted items - smuggled goods - Negative list of imports and hence - the items which are restricted for the purposes of import are all consumer goods of either industrial origin, or of agricultural origin etc., where the goods are in Semi Knocked Down condition or Completely Knocked Down condition, or ready to assemble or in finished form - the goods should be consumer goods for the purpose of restriction - Ball bearings can, in no circumstances, be termed to be consumer goods. - a negative burden cannot be cast on respondent-assessee that even if ball bearings are neither prohibited goods nor restricted goods, the respondent-assessee should show that import is permissible – import allowed – penalty not imposable.
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