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1. Import of road construction machines - Benefit of exemption - Actual user conditions - requirements of a valid contract for road construction. - The Tribunal...

2. Import of goods - whether scrap or parts of machine - It was well settled law that the goods had to be assessed in the condition in which they were imported - Even if...

3. Project import - Since the goods were never used for the purpose for which it was imported, the actual user condition has been violated - Redemption fine and penalty imposed.

4. Violation of import conditions - actual user condition - the imported Bulk Drugs has not been utilized by the appellant in his own factory for further manufacture of...

5. Period of limitation - violation of actual user condition - At the time of import, the importer only gives declaration. It is the actual use, which event takes place...

6. Classification of imported goods - Monotype Machine - eligibility of exemption N/N. 114/80-Cus - the machine imported namely Monotype Machine imported by the appellant...

7. Anti dumping duty - Import of injection moulding machines - Import of 2 injection moulding machines treated as import of 3 injection moulding machines - Penalty u/s 114A...

8. Benefit of exemption from customs duty - Uninterrupted Power Supply - The applicant has wrongly interpreted the notification by stating that UPS proposed to be imported...

9. Import of car subject to actual user condition - revenue contended that car imported under EPCG scheme was registered as private vehicle in non-transport/non commercial...

10. Exemption from duty - import of helicopters - Actual user condition - Although, the requirements of Condition No.104 of the Exemption Notification are unambiguous but...

11. Advance License Scheme - actual user condition - sourcing Lauryl alcohol - The Respondent has used the imported material for manufacturing in its own M-3 Unit at Tarapur...

12. Denial of the benefit of exemption - Goods imported not used for intended purpose - the expression "for use" must mean "intended for use".

13. DFIA Scheme - Legality of import of ‘sweet whey powder’ - Actual User Condition - The ‘duty-free import authorizations’ procured by the appellant-importer had been made...

14. To hold that digital photocopier machine was covered by the restriction on imported second hand photocopiers is not correct in as much as the digital multifunctional...

15. Confiscation of imported goods - Old/Used Analogue Photocopiers and Old/Used Digital Multi functional (Print and Copying) Machines - DGFT notification No.31/2005 dated...