Home Case Index All Cases Customs Customs + AT Customs - 2016 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (12) TMI 1688 - CESTAT MUMBAIEOU - Confiscation - import of second-hand tractor - it has been alleged that goods had been imported in violation of the licensing note (1)(ii)(d)(iv) in Chapter 87 of the ITC HSN appended to the Foreign Trade Policy - Held that: - It is apparent from the licensing notes in Chapter 87 that the restrictions therein are intended for vehicles that are imported for use as such on the roads in India. The appellant is a unit that is engaged in the manufacture of tractors and is not a user of the said tractor except in relation to its manufacturing activity. It would therefore not be in violation of the licensing notes referred to in the impugned order - the confiscation of the tractor is without authority of law and is set aside - appeal allowed - decided in favor of appellant.
|