Home Case Index All Cases Customs Customs + AT Customs - 2017 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (7) TMI 116 - CESTAT MUMBAIImport of prohibited item - Confiscation - failure to comply with post importation condition - import of ‘diesel engines’ - Held that: - The import of used diesel engines into the country is prohibited under the Foreign Trade Policy unless with backing of an express license to do so - The licence issued to the appellant that was utilised to clear the ‘live’ consignment is found to be incapable of being complied with in the absence of materials and facility to manufacture diesel generator sets - confiscation and penalty upheld. The direction to redeem the goods that are physically not available with the adjudicating authority to be without authority of law and incapable of being enforced. Appeal allowed - decided partly in favor of appellant.
|