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2014 (11) TMI 300 - CESTAT MUMBAIConfiscation of goods - Imposition of redemption fine - import of old and used pipes - Held that:- the appellant has imported Propping pipes and classified the same under CTH 7308 4000. The CTH 7308 40 deals with equipment for scaffolding, shuttering, propping or pit-propping. - Therefore, same are held as capital goods - impugned goods are freely importable as per para 2.17 of the Foreign trade Policy. Therefore, as no licence is required for importation of the said goods, the confiscation of the impugned goods was not warranted. Accordingly, confiscation is set aside. - Following decision of Cinda Engineering & Constructions P. Ltd. [2013 (11) TMI 947 - CESTAT BANGALORE] - Decided in favour of assessee.
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