Home Case Index All Cases Customs Customs + AT Customs - 2018 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 491 - AT - CustomsImport of restricted item - old/used digital multifunctional Print and Copying Machines - enhancement of value - Held that: - the imported goods in question are not restricted item - during the relevant period the impugned goods were not restricted and the adjudicating authority has invoked only Section 111 (d) to hold that goods are liable for confiscation. Hence the imposition of redemption fine and penalty are unsustainable and are required to be set aside - the redemption fine and penalty imposed set aside, without disturbing the enhancement of value - appeal allowed in part.
|