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2016 (3) TMI 297 - AT - CustomsRe-export of entire goods - Prohibition on import of goods - Goods involves Toxic and Hazardous Contamination - Held that:- the goods are free from Toxic and Hazardous Contamination results in no absolute prohibition for import of the goods and hence the goods are eligible to be cleared from customs charge, on payment of redemption fine in lieu of confiscation. Therefore, the entire goods are not liable to be re-exported. Payment of Redemption Fine and Penalty - Plastic scraps imported with and without Bar codes - Held that:- the imported goods are not put to any use whatsoever and are virgin new material, as per the certificates of the manufacturer suppliers submitted alongwith the consignment at the time of customs clearance. Also the appellants have drawn sample on their own from the consignment and sent the same to CIPET, Chennai, who certified the goods to be plastic scrap virgin. Therefore, the portion of goods which contains the bar codes or stickers needs to be segregated and re-exported and the balance portion to be cleared on payment of reduced redemption fine and penalty. - Decided partly in favour of appellant
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