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 643 - AT - CustomsImport of old and digital multi function copiers - whether restricted goods or not? - Held that: - Ld. Counsel is correct in his submissions that the impugned items came to be restricted for imports only with effect from 05.06.2012. It is also seen from the impugned order that goods have been found liable for confiscation and hence fined under section 125 ibid and penalty imposed under section 112(a) ibid only on the store that they are restricted, which was indeed not the case at the time of import. This being the case, fine and penalty imposed on the appellant cannot sustain and hence are set aside accordingly. We do not however interfere with the enhancement of declared value of the impugned items. Appeal partly allowed as above.
|