Commissioner Of Customs, New Delhi vs M/S. Phoenix International Ltd. & Anr

The Supreme Court addressed the issue of whether imported shoe components could be classified as a complete shoe in semi knocked down (SKD) condition under the Customs Act, 1962. The Court held that the components imported by M/s. Phoenix Industries Ltd. and M/s. Phoenix International Ltd. were indeed mis-declared as separate parts rather than a complete product, violating the provisions of the EXIM Policy 1992-97. Consequently, the Court upheld the Department's show cause notices and ruled against the importers, affirming the need for specific import licenses for SKD goods.