Home Case Index All Cases Customs Customs + AT Customs - 2014 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (6) TMI 511 - AT - CustomsConfiscation of goods - import of GPS and Modem - GPS receiver versus GPS Transreceiver - restricted goods - Redemption fine - Penalty - Held that:- Appellate authority appears to have applied his mind to understand whether the goods imported was covered by EXIM policy of 2004-09. He has noted what that GPS trans-receiver means. He was of the view that GPS receiver is different from GPS trans-receiver. Accordingly, he held that there was licensing requirement under EXIM policy. When no licence was obtained, the goods were liable to confiscation. Law is clear that when the goods enter into India in contravention of law that becomes smuggled goods under section 2 (39) of Customs Act 1962 - Decided against assessee.
|